INTERNAL CONTROL SYSTEM IN MANUFACTURING INDUSTRIES (A CASE STUDY OF LIFE BREWERIES LIMITED ONITSHA)

INTERNAL CONTROL SYSTEM IN MANUFACTURING INDUSTRIES (A CASE STUDY OF LIFE BREWERIES LIMITED ONITSHA)


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INTERNAL CONTROL SYSTEM IN MANUFACTURING INDUSTRIES (A CASE STUDY OF LIFE BREWERIES LIMITED ONITSHA)

PROJECT TOPICS AND MATERIALS ON INTERNAL CONTROL SYSTEM IN MANUFACTURING INDUSTRIES (A CASE STUDY OF LIFE BREWERIES LIMITED ONITSHA)


ABSTRACT: There is a need for strong internal control system in manufacturing organization to make sure that organization assets are safe guarded. Considering the importance of internal control to life Breweries limited Onitsha the researcher deems it necessary to study the effectiveness of internal control. Officers of the organization were interviewed and their records were also examined related tools were also reviewed by the researcher. The researcher revealed that the organization applies internal control measurers though weak, because of the nature of human beings. The researcher recommends that the company should review their operation, measure applied and improve in their system of internal control by training their staffs and changing the corrupted ones.

TABLE OF CONTENTS

CHAPTER ONE

  1. Introduction                                                                       1

1.1     Background of study                                                         5

1.2     statement of problem                                                         6

1.3     Purpose of the study                                                          6

1.4     Significant of the study                                                      7

1.5     Statement of hypothesis                                                     7

1.6     Scope of the study                                                             8

1.7     Limitation of the study                                                       8

1.8     Definition of terms                                                            9

CHAPTER TWO            

  1. Review of related literature                                                11

2.1     Introduction                                                                       11

2.2     Internal cheek and internal audit                                        14

2.3     Internal control in manufacturing industries                      24

  1. Delegation of duties                                                           29

CHAPTER THREE

  1. Research design and methodology                                     33

3.1     Sources of data                                                                  33

  1. Sample population and size                                               34
  2. Method of data collection                                        34
  3. Sources of data                                                                  35
  4. Description of questionnaires                                            36
  5. Method of data analysis                                                     37
  6. Method of typing hypothesis                                             38

CHAPTER FOUR

  1. Data presentation and analysis                                           40

4.1     Data presentation                                                               40

  1. Interpretation of data                                                         48
  2. Analysis of data                                                                 50

CHAPTER FIVE

  1. Summary of findings, conclusion and recommendation    55

5.1     Finding                                                                              55

5.2     Conclusions                                                                       56

  1. Recommendation                                                               56

Bibliography                                                                      58

Appendix (ices)                                                                 60

 

CHAPTER ONE

INTRODUCTION

Internal control is defined by the consultative committee of accounting bodies in the united kingdom as a whole system of controls, financial an do otherwise established by the management in order to carryon the business of the enterprise in an orderly and efficient manner, ensure adherence to management polices, safeguard the asset and secure as far as possible the completeness and accuracy of his records.

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There is a need for strong internal control system in manufacturing organization to make sure that organization assets are safe guarded. Considering the importance of internal control to life Breweries limited Onitsha the researcher deems it necessary to study the effectiveness of internal control. Officers of the organization were interviewed and their records were also examined related tools were also reviewed by the researcher. The researcher revealed that the organization applies internal control measurers though weak, because of the nature of human beings. The researcher recommends that the company should review their operation, measure applied and improve in their system of internal control by training their staffs and changing the corrupted ones... accounting project topics

INTERNAL CONTROL SYSTEM IN MANUFACTURING INDUSTRIES (A CASE STUDY OF LIFE BREWERIES LIMITED ONITSHA)

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