Effective Internal Control System As A Measure Of Fraud Prevention In The Public Service. (a Case Study Of Board Of Internal Revenue Enugu State).

1.1INTRODUCTION The Institute of Charter Accountants defines the concept internal control system as “The whole system of control financial and otherwise established by the management in order to carry on the business of the enterprise in an orderly and efficient manner, ensure adherence to management policies, safeguard the assets and secure as fact as possible the completeness and accuracy check and internal audit”  fraud is a threat common to most organizations. It is a threat to the effective utilization of resources and as such, it will always remain an important concern to management. Fra…