In this study internal control as an aid to accountability in the public sector was researched on using Biase local government area, cross river state as the case study. The major objective of the study was to find out and understand how internal control aids accountability in the public sector and to explain those relevant topics, which will enable any reader to understand and appreciate the important of how internal control aids accountability. Questionnaires were constructed for the purpose of data collection. The constructed questionnaires were administered to the various departments of Biase local government area. A field study was used to test and establish the validity of the hypotheses. Hence data was carefully analyzed with the aid of simple percentages. The hypotheses were then tested by using chi-square and decision rule which was used in the conclusions. The major findings revealed that, internal control provides desired results in the public sectors; internal control provides for preventing and detecting embezzlement, fraud and errors, for reasonable accounting of liabilities, expenses, revenue and assets. In conclusion, the researcher observed that internal control system has a significant positive impact on every establishment’s profitability and survival. No organization, regardless of the nature and size can operate successfully without an adequate and effective system of internal control and accountability. For effective application of internal control these recommendations were made. That good, complete and integrated system of accounting should be established. Written manual of accounts operational procedures should be set out. There should be adequate forms and documents with some control features. Accounting system should emphasis employee competence and duties assigned should be commensurate capabilities. Finally, public sectors should effectively utilize the information or reports given to it by internal audit department in handling its financial affairs.

TABLE OF CONTENTS
Title page .................................................................................................... i
Approval page .............................................................................................. ii
Certification .............................................................................................. iii
Dedication ................................................................................................ iv
Acknowledgement ..................................................................................... v
Abstract ....................................................................................................... vi
Table of contents ........................................................................................ vii
List of tables .................................................................................................... x
List of figures ............................................................................................... xi

CHAPTER ONE: INTRODUCTION
1.1 Background of the study ...................................................................... 1
1.2 Statement of the problem .................................................................... 3
1.3 Statement of the objectives .................................................................. 4
1.4 Research questions ............................................................................. 5
1.5 Research hypotheses ............................................................................ 5
1.6 Significance of the study ..................................................................... 6
1.7 Scope of the study ............................................................................... 7
1.8 Limitations of the study ....................................................................... 8
1.9 Definition of terms ............................................................................. 8

CHAPTER TWO: REVIEW OF RELATED LITERATURE
2.1 Concept of internal control ................................................................. 10
2.2 Factors that characterize effective internal control ............................. 11
2.3 Classes of internal control ................................................................... 15
2.4 Limitations of internal control ............................................................. 18
2.5 Evaluations of internal control ............................................................. 19
2.6 Internal control and the auditor ............................................................ 20
2.7 Public accountability ............................................................................ 23
2.8 Historical overview of the case study .................................................. 28
2.9 Internal control and accountability ...................................................... 28

CHAPTER THREE: RESEARCH METHODOLOGY
3.1 Research design ..................................................................................... 30
3.2 Sources of data ...................................................................................... 30
3.3 Area of study ....................................................................................... 31
3.4 Population of the study ........................................................................ 32
3.5 Determination of sample size .............................................................. 32
3.6 Reliability of the instrument ............................................................... 33
3.7 Validity of the instrument .................................................................... 34
3.8 Method of data analysis ....................................................................... 34
CHAPTER FOUR: PRESENTATION OF DATA
4.1 Presentation of data .............................................................................. 37
4.2 Test of hypotheses ................................................................................ 48

CHAPTER FIVE: SUMMARY OF FINDINGS, CONCLUSIONS AND RECOMMENDATIONS.
5.1 Summary of findings ........................................................................... 58
5.2 Conclusions ......................................................................................... 59
5.3 Recommendations ............................................................................... 60
BIBLIOGRAPHY
APPENDICES