ABSTRACT 

One of the fundamental problems of contemporary Nigeria is corruption. It has thrived; progressed and flourished unabated. Corruption has been institutionalized to the point of accepting it as part of our system. This study examined the incidence of corruption in the Nigerian Public Service with particular focus on Imo State Civil Service from 1999 to 2012. Specifically, the study investigated whether motivational incentives provided for civil servants contributes to their greater involvement in corruption in Imo State from 1999 to 2012. The study also examined the impact of weak internal control mechanism on the incidence of looting of state treasury by politicians in Imo State within the same period. We predicated our analysis on The General Systems Theory, adopting David Easton’s Political System theory. As for method of data collection, the study employed qualitative and quantitative method of data collection. As for sources of data, we principally relied on primary and secondary sources. The data so generated were analyzed accordingly using Likert measurement scale. The findings reveal that motivational incentives provided for civil servants contribute to their greater involvement in corruption. Based on the findings also, weak internal control mechanism was identified to have contributed to incidence of looting of state treasury by politicians in Imo State. We therefore recommend adequate motivation of civil servants through improved salary, prompt payment of all their entitlements and good working condition, government should strengthen internal control mechanism to forestall incidence of looting of state treasury which could have been averted. These recommendations if properly implemented would be a panacea for eradication of corruption.

TABLE OF CONTENTS

Cover page

Title Page..................................................................................................................... i

Approval Page.............................................................................................................. ii

Dedication.................................................................................................................... iii

Acknowledgements...................................................................................................... iv

Abstract ...................................................................................................................... v

Table of Contents......................................................................................................... vi

List of tables ............................................................................................................... vii

CHAPTER ONE: Introduction

1.1 Background to the Study .................................................................................. 1

1.2 Statement of the Problem.................................................................................. 4

1.3 Objectives of the Study.................................................................................... 7

1.4 Significance of the Study................................................................................. 7

1.5 Hypotheses....................................................................................................... 7

CHAPTER TWO: Literature Review

2.1 Introduction...................................................................................................... 8

2.2 An Overview of Imo State Civil Service ........................................................ 8

2.3 The Impact of Motivation on Corruption in Nigerian Public Service................. 9

2.4 Corruption in the Imo State Civil Service ......................................................... 18

2.5 The impact of weak Internal Control Mechanism on the Incidence of looting of State treasury by politicians......................................................................... 22

CHAPTER THREE: Methodology

3.1 Introduction............................................................................................................ 37

3.2 Theoretical Framework .......................................................................................... 37

3.3 Research Design .................................................................................................... 42

3.4 Method of Data Collection .................................................................................... 42

3.5 Method of Data Analysis ....................................................................................... 42

3.6 Logical Data Framework ....................................................................................... 45

CHAPTER FOUR: Motivation and the Involvement of Civil Servants in Corruption in Imo State

4.1 Civil Servants and their involvement in corruption in Nigeria ........................... 48

4.2 Motivation of Civil Servants and Corruption in Imo State ................................. 51

CHAPTER FIVE: Internal Control Mechanisms and Looting of State Treasury by Politicians in Imo State

5.1 The impact of Internal Control Mechanism on incidence of looting of state treasury by politicians in Imo State........................................................................ 59

5.2 The Performance of Internal Audit System on incidence of looting of state treasury by politicians in Imo State................................................................ 61

CHAPTER SIX: Summary, Conclusion and Recommendations

6.1Summary................................................................................................................. 64

6.2 Conclusion ............................................................................................................. 65

6.3 Recommendations ................................................................................................. 66

Bibliography ................................................................................................................ 68

Appendix 1 ................................................................................................................. 73

Appendix 2 ................................................................................................................. 76