AN APPRAISAL OF THE INTERNAL CONTROL SYSTEM IN COMMERCIAL BANKS IN NIGERIA

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An appraisal of the internal control system in commercial banks in Nigeria have attracted the researcher to investigate those strengths and weakness, of these study.
After every thing the researcher concluded that the internal control system in commercial bank is sound in principle and effective in operation.
TABLE OF CONTENTS

CHAPTER ONE
1.0 Introduction
1.1 Background of the study
1.2 Statement of the problem
1.3 Objective of the study
1.4 Significance of the study
1.5 Limitations of the study
CHAPTER TWO
2.0 Review of related literate
2.1 Types of intenal control
2.2 Responsibility for internal controls

CHAPTER THREE
3.0 Research design and methodology
3.1 Sources of data
3.2 Location of data
3.3 Methods of data collection

CHAPTER FOUR
4.0 Findings
4.1 Loan and advances
4.2 Bank values
4.3 Wages and salaries
4.4 Bank deposits
4.5 Fixed assets
4.6 Investments

CHAPTER FIVE
5.0 Recommendations and conclusions
5.1 Recommendations
5.2 Conclusions
CHAPTER ONE
1.0 INTRODUCTION
1.1 BACKGROUND OF THE STUDY
Trade in Nigeria before the arrival of the Arras and Portuguese, trade before the early 18th century was strictly by barter. But in 1870 when those trade arrived, a mixed barter money economy was introduced during this period, commercial and economic activities among African’s were barters where as such activities between Africans and Arras Portuguese were commodity money or the other, such commodity mouse used include items like coral breads, cowries, brass and copper, rods, bottles cases of gins, livestock and even Slaves who by then, served more as beast of burden.
The Portuguese, who where said to be the first Europeans to visit the west African coast eventually popularized the use cowries as monetary instrument in their trading activities in the Ancient kingdom of Benin. The Portuguese there after monopolized trading activities in the west African coast, including Nigeria, African coast.
Just a few years after the arrival of those British traders, they conquered the Portuguese traders and took over the monopoly of all commercial and economic activities in four different nations on the West African coast namely gold coast (now Ghana) Gambia, Sierraleon, and Nigeria. It was not long when it was discovered that those British traders did not only come to trade, but in the actual sense to rule. This how ever lead to the colonial(Administration striation. With the subsequent setting up of a British colonial Administration in those countries, the use of currency a namely but British Sylva coins was greatly encourage. This however was the first step in the c. of monetising those economics, which in actual sense facilited exchange greatly discourage barter.
The early period of colonial administration back dates Nigeria in banking idea. The British traders day banking in Nigeria Principally for the proper execution and transmission of funds to effectively serve the British colonial government and their corporation.
1.2 STATEMENT OF THE PROBLEM
The basis objective of most business include serval and growth: Fulfillment of social responsibility and the making of satisfactory profit sound and effective system of central are established in order to carry on the business of the enterprises efficiently and orderly and assets in sina guenon (important) to the achievement of the above objective. A sound system of internal control also helps in checking the accurate and reliability of records, free flow of management information and adherence to management polices in order to reduce practicable wastage, pilferage losses and theft.
1.3 objective of the study
The aim of the study is to examine