PROPOSAL
The purpose of this study is to analyze the effectiveness of the internal control system of the board of internal Revenue Enugu State.
It cannot be over emphasized here that an effective internal control system does not  only ensure financial accuracy of transactions, but it reduces trade to the barest minimum. A good internal control system can only operate in a fairly large organization that employs a good number of staff.
It  is also important to note that there is high rate of fraudulent practices in government ministries and parastatals today and the Board of  internal revenue is not an exception. That is why the internal control system must not only be put in place, but is also having to be effective in removing such irregularities.
Similarly, the research work will be grouped into five chapters, in which chapter one contains the introduction. This will give us a skeletal framework of the study and also sub topics such as statement of the problem and so on.
Chapter two contains the literature review which will give the details of the topic and also the meaning of the topic.
Chapter three contains the research methodology and techniques which will show the methods through which the survey and the sources of data will be carried out.
Chapter four contains the presentation and the analysis of data which further gives the information suitable.
Chapter five finally contains a workable recommendation proffered from the findings derived. These findings will help the management of the board of internal revenue Enugu State to improve on the effectiveness of their internal control system.

TABLE OF CONTENTS
Title Page
Dedication
Acknowledgement
Proposal

CHAPTER ONE
1.1    Introduction
1.2    Statement of Problem
1.3    Purpose of Study
1.4    Relevance of the Study
1.5    Methodology and Hypothesis Statement
1.6    Scope and Limitation of Study
1.7    Definition of Terms.

CHAPTER TWO
2.1    Introduction
2.2    Organizational Chart
2.3    Personal Income Tax Duties
2.4    Other Revenue Duties
2.5    Planning  Research and Statistics
2.6    Administration and Finances
2.7    Relationship between Internal and External Auditor
2.8    Internal Audit as an Effective Internal Control System.
2.9    Factors that will be considered by an external auditor before relying on the work of the internal auditors
2.10    Audit committee.
2.11    Relationship between the audit committee and the external auditor.
2.12    Essentials of internal control
2.13    Internal check
2.14    Types of internal control system at board of internal revenue Enugu state 
2.15    Areas of work where internal and external auditors overlap at the board of internal revenue Enugu state.
2.16    Areas of work where internal and external auditors overlap at the board of internal revenue Enugu state
2.17    Fraud
2.18    Difference between fraud in the organization
2.19    Reference

CHAPTER THREE
3.1    Research methodology
3.2    Primary data
3.3    Validity and reliability of the questionnaire
3.4    Personal interview
3.5    Observations
3.6    Statistical tools and mathematical manipulation
3.7    Research design
3.8    Selection of sample
3.9    References 

CHAPTER FOUR
4.1    Introduction
4.2    Field survey
4.3    Presentation and analysis of data
4.4    Section a part of the questionnaire
4.5    Section B part of the questionnaire
4.6    Data analysis
4.7    The procedure for reporting fraud at the board of internal revenue
4.8    Testing of hypothesis
4.9    Hypothesis 1
4.10    Hypothesis 2
4.11    References

CHAPTER FIVE
5.1    Summary
5.2    Recommendations
5.3    Conclusion
5.4    Bibliography
5.5    Appendix

LIST OF TABLES
Table 1.1.        Analysis of distribution collection of questionnaire
Table 1.2        Table of length of service
Table 11.1        Table for question 1
Table 11.2        Table  for question 2
Table 11.3        Table for question 3
Table 11.4        Table for question 4
Table 11.5        Table for question 5
Table 11.6        Table for question 6
Table 11.7        Table for question 7
Table 11.8        Table for question 8
Table 11.9        Table for question 9
Table 11.10         Table for question 10
Table 11.11      Table for question 11
Table 11.12         Table for question 12
Table 11.13 (A)    Table for question
Table 11.13 (B)    Table for question
Table 11.13 ©    Table for question
Table 11.14        Table for question 14
Table 11.15        Table for question 15
Table 11.16        Table for question 16
Table 11.17        Table for question 17
Table 11.18        Table for question 18
Table 11.19        Table for question 19
Table 11.20        Table for question 20
Table 11.21        Table for question 21
Table 11.22        Table for question 22
Table 11.23(A)    Table for question
Table 11.23 (B)    Table for question
Table 11.23 ©    Table for question
Table 11.23(D)    Table for question
Table 11.24        Table for question 24
Table 11.25          Table for questions 25.