Effects of Internal Control Activities and Control Environment on Organizational Performance of Selected Tertiary Institutions in Osun State, Nigeria
This study investigated the effects of internal control activities and control environment on organizational performance of selected tertiary institutions in Osun state. The qualitative research was adopted and the population comprised of all non-academics’ staff in Audit, Bursary and Account department of the selected institutions. A structure questionnaire was used to collect information from the respondents. Data obtained was analyzed using multiple regression analysis. The results of the findings revealed that internal control activities have positive significant relationship on organisation performance in the tertiary institutions in Osun State at 5% level of Significant and that control environment has no significant relationship with organizational performance at 5% level of Significant. The study concluded that internal control activities and environment were the key determinant to promote organizational performance. Internal control activities can be enhanced, when the necessary factors to improve services are provided in an organization. Keywords: Internal Control, Organizational performance, Control environment, performance. JEL Classification Code: F65, G39, M42