INTERNAL CONTROL MECHANISM AND EXECUTION OF PROJECTS IN PUBLIC SECTOR: EVIDENCE FROM ENUGU STATE, NIGERIA

Abstract

The study determined the influence of internal control systems on project execution rate in Enugu State, the study therefore sought to: ascertain the influence of accounting control and administrative and operational control on the execution of projects in Enugu State public sector. The research design adopted for this study is survey design. This was adopted because of the nature of the data which is basically primary data generated through questionnaire method. The Researchers used questionnaires as the major source of data collection which was administered to 350 respondents of various ministries in Enugu State, Nigeria. The data collected were analyzed and tested using regression analysis with aid of E-view version 9. From the analysis, the result shows that Accounting Control, and Administrative and Operational Control was found to have positive and statistically significant influence on capital project execution rate in Enugu State public sector. The researchers therefore, recommend that various ministries in Enugu State that are looking for a way to reduce high rate of capital project abandonment in the state should consider strengthening their level of accounting control implementation.