Internal Control In An Examining Body- A Case Study Of The National Examination Council, Enugu Zonal Office

INTRODUCTION Background of the study: Internal control was defined by the Auditing standards and guideline as a whole system of control both financial and otherwise, established by management in order to carry on the business of on 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 records.’’(1)  In reality, internal control form the bedrock of auditing both from the point of view of management and the auditor, its objectives being the prevention or early detection of fraud an…