EFFECT OF INTERNAL CONTROL SYSTEM ON ORGANIZATIONAL EFFICIENCY AND EFFECTIVENESS (A STUDY OF NIGEIAN BOTTLING COMPANY OWERRI)

This research study is concerned with contribution of internal control system to organizational efficiency and, effectiveness. The research begins with an examination of the background of the study which reveals the underlying variables that necessitated the researcher to embark on the research work. It also examines the basic problems upon which the purpose of the research was based. The research hypothesis 'are also formulated and the significance of the study enumerated. The related literatures opines and views of experts and authors on internal control and management. This enables comparison between the findings of the research study and' the views of these\ experts already in existence. The research methodology is explained by techniques employed in the study the data collected is presented, analyzed and interpreted by means of frequency tables and percentages. The hypotheses are tested by means of the chi-square (x3) and the following aresome of the findings: That adequate internal control system is efficient and effective in the performance of the human resources. That the internal control system contributes to the achievement of organizational goals arid objectives. The recommendation made include; it is recommended that business organizations should be reviewed periodically to rectify areas where demotion have occurred in the system.