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Jun 1, 2024Keywords:
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Internal Control Systems and Service Delivery in Government owned Universities in Ebonyi State, Nigeria.
Abstract
This study investigated the impact of internal control systems on service delivery in
government owned universities in Ebonyi State. Specifically, the study examined the impact
of control environment, risk assessment, control activities, information and communication
and monitoring on service delivery in government owned universities in Ebonyi State. The
study adopted descriptive survey design where the data were obtained from primary sources
using structured questionnaire. The data collected were analysed using descriptive statistics,
while ordinary least multiple regressions involving ordinary least square (OLS) was used to
test the hypotheses at 0.05 level of significance. The findings of the study revealed that,
control environment and information and communication have negative and insignificant
impact on service delivery in government owned universities in Ebonyi State. Risk
assessment and monitoring have positive and significant impact on services delivery in
government owned universities in Ebonyi State. Only control activity has positive but nonsignificant impact on service delivery in government owned universities in Ebonyi State. The
implication of these results is that government owned universities in Ebonyi State have not
fully implemented and integrated the five components of internal control system in a manner
as to enhance the effectiveness of their service delivery. The study therefore, recommends
among others, that management of the two universities should fully implement and integrate
all the five components of internal control systems so as to improve on their quality of service
delivery.
