The purpose of this study was to look into effectiveness of internal control system as a quality control mechanism in Internal Revenue Service, Koforidua so as to improve cash inflows and internal control measures as far as possible cash outflows. Simple random sampling was used in eliciting data from the members of the population. The instruments used in collecting data were questionnaire, interviews, observation and document analysis. The main results of the study was that even though Internal Revenue Service had a very effective policies, strategies and procedures with regards to cash receipts, cash payments and cash investments strict implementation of these policies strategies and procedures is not very encouraging
Inhalt
1. INTRODUCTION
1.1 BACKGROUND OF THE STUDY
1.2 STATEMENT OF THE PROBLEM
1.3 OBJECTIVES OF THE STUDY
1.4 RESEARCH HYPOTHESIS
1.5 SIGNIFICANCE OF THE STUDY
1.6 SCOPE OF THE STUDY
1.7 LIMITATIONS
2.LITERATURE REVIEW
2.1 HISTORICAL BACKGTROUND OF INTERNAL REVENUE SERVICE
2.2 INTERNAL CONTROL
2.3 TYPES OF INTERNAL CONTROL SYSTEM
2.4 QUALITIES OF INTERNAL CONTROL SYSTEM UNDERSTANDABILITY
2.5 CONTROLS IN THE PUBLIC SECTOR
2.5.1 PARLIAMENTARY CONTROL
2.6 OVERVIEW OF FINANCIAL MALPRACTICES IN THE CONTROL SYSTEM
3. INTRODUCTION
3.1 POPULATION
3.2 POPULATION SAMPLE
3.3 SAMPLING TECHNQUES
3.4 METHOD OF DATA COLLECTION
3.5 METHOD OF DATA ANALYSIS AND PRESENTATION
3.6 DATA ANALYSIS PROCEDURES
4. ANALYSIS AND PRESENTATION OF DATA
4.1 INTRODUCTION
4.1.1 ANALYSIS AND PRESENTATION OF DATA FROM THE FINANCE DEPARTMENT
4.1.2 ANALYSIS AND PRESENTATION OF DATA OF THE OPERATIONS DEPARTMENT
5. SUMMARY, CONCLUSION AND RECOMMENDATION
5.1 INTRODUCTION
5.2 SUMMARY
5.3 CONCLUSION
5.4 RECOMMENDATIONS
REFERENCES
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