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标题：Internal Control System and Working Capital of Manufacturing Firms in Nigeria: An Empirical Review
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作者：Chukwuani Victoria Nnenna ; Onyeka, Virginia Nnenna ; Nwankwo, Carol 等
期刊名称：Journal of Economics and Sustainable Development
印刷版ISSN：2222-2855
电子版ISSN：2222-2855
出版年度：2016
卷号：7
期号：16
页码：182-188
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：The globalization of economies, technological advancements, complexity of business and allegations of fraudulent financial reporting have sharpened the ever-increasing attention to internal control in organizations. These developments have thus led to a continuous reflection of internal control and its importance in the development of firms. It is therefore against this background that this study’s main objective is to examine the effect of internal control system on management of working capital resources of manufacturing firms in Nigeria. The descriptive survey design was adopted. The population of the study comprised of staff of 20 manufacturing firms in South East Nigeria. The Freud and Williams formula was used to determine a sample size of 246 respondents and the sample was distributed to manufacturing firms in South East Nigeria on equal basis. Data were collected using the questionnaire research instrument and interview guide. Results emanating from this study revealed that there is a significant relationship between internal control system and efficient management of working capital of manufacturing firms in Nigeria Therefore, we conclude that effective internal control systems as observed from the findings of this paper are necessary in the effective management of working capital resources not only in Nigeria but also all over the world.
关键词：Internal Control System; Working Capital; Manufacturing Firms; Nigeria