The objective of this paper is to study the impact of internal control mechanisms on the financial accountability in the local government system in Nigeria, using Owo local government as a case study. The study employed survey design for the purpose of the research work along with a sample size of fifty (50) respondents which comprises staff of this local government. The statistical tool used for the hypotheses’ test was ordinary least square (OLS) regression analysis. The findings showed that if the instruments of internal control noted in this research work are strictly complied with, financial accountability in the local government system will be certain and effective. The study concluded that the internal control mechanisms are very effective in ensuring financial accountability in the local government system. The study recommended that all the internal control mechanisms needed to be complied with strictly, if financial accountability will be achieved in Nigerian Local government system.
IJCR is following an instant policy on rejection those received papers with plagiarism rate of more than 20%. So, All of authors and contributors must check their papers before submission to making assurance of following our anti-plagiarism policies.
