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Effective internal control as an aid to management efficiency ( Case Study of Nigeria Bottling Company Owerri )

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Abstract

Effective Internal Control as an aid to management efficiency is critical review of this research work.From the analysis also, it was found that a number of managerial problems such as inadequate account records, inefficient accounting procedures, unqualified personnel fraud etc are faced due to lack of effective internal control. Over 80% do not have a well designed internal control system and these limits the success and growth of a business enterprise. Most recommended to these problem is the need to be enlightened about the importance efficiency- check and internal audit but the whole system of control, financial and otherwise established by management in order to carry on the business on the business a company in an orderly manner, safeguard accuracy and reliability of its records. Awoyemi E. O (1990).The study also sought to know the effect of not having internal control in the management decision and profit level that though the lasting of hypothesis with use of satisfied data.

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