INTERNAL CONTROL IN NIGERIA TERTIARY INSTITUTIONS A STUDY OF SELECTED UNIVERSITIES IN NIGERIA

Abstract

The Nigerian educational system has had several flaws, one of which is owing to a lack of internal controls. Lack of effective governance has resulted in a variety of issues, including untrained teaching personnel, inefficient student learning, and financial mismanagement, among other things. This research looks at the Nigerian higher educational system, the existing internal control framework in use at tertiary institutions, the challenges caused by a lack of internal control, the way ahead, and assuring continual progress in the Nigerian educational sector. In this sector, secondary data collecting was embraced and used to obtain information. The study proves that implementing an efficient internal control system in Nigerian tertiary institutions improves the quality of education in the country. It also informs workers at Nigerian tertiary institutions about the critical responsibilities that they play in implementing an efficient internal control system