Armstrong Iheanacho
Journal: International Journal of Advanced Finance and Accounting (Vol.1, No. 1)Publication Date: 2019-07-29
Authors : Armstrong Iheanacho;
Page : 48-60
Keywords : Internal Control System; Thrift and Credit Cooperatives; COSO;
Abstract
This research work explored the effects of internal control system on the activities of thrift and credit cooperatives. Chi-Squared Test Statistics was used employed for the testing of hypotheses. Findings revealed that control environments have significant impact on the performance of thrift and credit cooperatives, risk assessments have significant influence on the performance of thrift and credit cooperatives and that control activities have significant impact on the performance of thrift and credit cooperatives.
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