Tag Archives: Management

INSECURITY AND MANAGEMENT OF PUBLIC SCHOOLS

IMPACT OF INSECURITY ON THE MANAGEMENT OF PUBLIC SECONDARY SCHOOLS IN NORTH-WEST GEOGRAPHICAL ZONE, NIGERIA

ABSTRACT

The study investigated the impact of insecurity on the management of public secondary schools in Northwest Geographical Zone, Nigeria. It was conducted with the objectives to: determine the impact of insecurity on the management of instructional work in Northwest Geographical Zone, Nigeria; find out the impact of insecurity on the management of school and community relationship in Northwest Geographical Zone, Nigeria; assess the impact of insecurity on the management of school climate in Northwest Geographical Zone, Nigeria; ascertain the impact of insecurity on the management of school facilities in Northwest Geographical Zone, Nigeria; and find out the impact of insecurity on the management of school records in Northwest Geographical Zone, Nigeria. These objectives were transcribed into five research questions and hypotheses respectively. The study employed the use of descriptive survey research design. The target population of the study was made up of1440 Ministry of Education Officials, 3078 principals and 50,768 teachers from North-West Zone, Nigeria. A sample size of 10 MOE Officials, 21 principals and 351 teachers, totalling 382 respondents were used in the study. The study sample size was drawn using random sampling technique. The instrument titled “insecurity and management of secondary school questionnaire (IMSSQ)” was used for data collection in the study. The instrument was pilot tested and reliability coefficient of 0.83 was obtained. The data collected in study was analysed using descriptive statistics of frequency, mean and standard deviation to answer the research questions, while Kruskal-Wallis statistics was used to test the hypotheses at 0.05 level of significance. Findings of the study showed that insecurity significantly affect the effective management of instructional work in Northwest Geographical Zone, Nigeria; insecurity did not significantly impact on the management of school and community relationship in Northwest Geographical Zone, Nigeria; insecurity has significant impact on the management of school climate in Northwest Geographical Zone, Nigeria; insecurity significantly impacted on the management of school facilities in northwest geographical zone, Nigeria; insecurity significantly impacted on the management of school records in Northwest Geographical Zone, Nigeria. The study recommended among others that Government should invest in security technologies such as provision of security gates, use of padlocks, installing CCTV camera with night vision outside and within the school buildings, alarms, lighting systems and metal detectors to physically enhance security or safety in schools.

CHAPTER ONE

INTRODUCTION

1.1     Background to the Study

One of the major issues that seem to bother students, parents and stakeholders in Nigeria today is the school insecurity. Insecurity is a social disorder that causes threat to human lives and organizational activities. It is synonymous with feelings of being unsafe, lack of freedom from dangerous attacks and lack of protection from physical harm. Teachers and students in the Northwest Geographical Zone, Nigeria have experienced threat to their lives which is as a result of absence of certain factors in the school that hitherto should have enhance peace and security so as to spur the school managers to effectively function in their duty posts. It therefore confirms that safe school environment encourages peaceful co-existence, positive school climate, cordial interactions among teachers and teachers, teachers and principals, students and students, and teachers and students for the overall benefit of the school while the unsafe schools experience otherwise.

In recent times, no place can be qualified to be regarded as school if it does not possess basic security measures that will guarantee safety of lives and properties. However, it is obvious that many teachers and students alike are concerned about the daring insecurity both to lives and the school properties. Worrisome enough is when the school managers does not have control over a situation but has to rely on the cooperation of others that cannot be guaranteed, the result may be frustration or insecurity. Insecurity is a threat to learning and the prevailing peace within and around the schools which often has ripple effects on effective teaching and learning and school management (Akintunde & Selzing-Musa, 2016).

The school insecurity relates more squarely to personal and physical insecurity. This is because the school is made up of both human and material resources which are integral components of the larger society. School personnel and students as well as the material resources in schools are liable for protection and safety in this era of pervasive terrorists attacks in which schools have become a subject of attack. The 21st century is characterised with school attacks. School attacks are indicative of “targeted violence” aimed at educational institutions, by bandit or terrorist groups with a view to sending strong signals to state authorities (Mohammed, Alimba, Momodu & Ika, 2016).

For some time now, the Northwest Geographical Zone, Nigeria has been a hotbed of conflicts. Apart from the perennial conflict between the farmers and herdsmen, there are other notable security challenges, which include the activities of Boko Haram insurgency and banditry. However, in spite of government efforts, the security situation of schools in the Northwest Geographical Zone, Nigeria is deteriorating. Indeed, the lingering conflict between herders and farmers has been rated six times deadlier than the Boko Haram insurgency. Having originated in Zamfara state, school insecurity has since spread to five other nearby states, namely Kaduna, Katsina, Sokoto, Kebbi and Kano, the last of which is the abduction of schoolboys in Kankara community, Katsina State which bears the operational footprints of the Boko Haram group that has perfected the act through previous abductions of schoolgirls in Chibok and Dapchi in North-eastern Nigeria (Ojewale, 2021).

Insecurity has made the management of instructional work very difficult in Northwest Geographical Zone, Nigeria. Thus the school insecurity has hindered the smooth running of time-table which enforced to carry out the instructional work, distribution of work among the members of staff, distribution of the prescribed curriculum, teaching and learning process and termly assessment of students. More so, the issue of school insecurity has negatively affected the school and community relationship. The school management and staff no longer feel safe in the community as they usually feel before that they have common interest concerning matters in the schools. The school as well as the community now have varied view contrary to the village heads on matters of security.

O’Malley (2010) posited that the effects of insecurity on education will be felt long after the funerals have taken place, through loss of teachers and intellectuals, flight of students and staff, fear of turning up to class, grief and psychological trauma among students and personnel, damage to buildings, materials and resources, and degradation of the education system through staffing recruitment difficulties and halted investment. The attacks on schools has resulted in the killing of students, teachers and destruction of school facilities (consist of buildings, playgrounds sport field, outdoor equipment, housing areas, classrooms laboratories, workshops and libraries) and closing down of schools for a very long period in the aforementioned states already marked as educationally backward.

Again, insecurity has render the school managers incapacitated as school records that are kept in schools for the historical as well as contemporary information are damaged. The Boko Haram and banditry attacks was not only related to Katsina State, the act was equally extended to Kaduna, Kano and Zamfara States, where schools were intentionally attacked to the point where the school record written and kept safely to provide information of what happened previously and what is happening now in the school to ensure its continuity are destroyed by various means such as bombing, burning, etcetera. The fear of school attack and the attention given to Kankara school abduction has reached the level of moral panic. This study therefore assessed the impact of insecurity on the management of public secondary schools in Northwest Geographical Zone, Nigeria.

1.2     Statement of the Problem

School insecurity has become pervasive and highly devastating in Nigeria today. Often times, the armed groups threaten students and teachers and bomb and burn schools in the Northwest Geographical Zone. For instance, on 11 December 2021, about 523 boys were abducted from the Government Science Secondary School in Kankara Local Government Area (LGA) of Katsina State. In school attack, teachers as well as students are sometimes maimed, injured and killed, while school buildings and materials are destroyed by various means such as bombing, burning and so forth. This climate of insecurity has seriously retarded the management of schools, and in places even stopped, the crucial task of educating learners. Even when schools continue operating, students may not attend after a threat or an attack. Each incident affects the risk assessment that parents and students undertake nearly every day.

Regardless of the motivation for attacks on teachers, students, and schools in Northwest Geographical Zone, their effect is devastating and far-reaching: parents are afraid to send their children to school, teachers are afraid to teach, and schools are shut down. Education providers—the government and NGOs are forced to withdraw from insecure areas or are unable to expand to areas that desperately need them. In every respect, girls, who have much more limited access to education to begin with and who are typically the first to be pulled out of school because of insecurity, are disproportionately affected.

School insecurity affects the entire school and every student by influencing the management of instructional work, learner’s readiness and capacity for learning; hiring and retention of teachers, managers, and other school staff; the openness and accessibility of the school; student rights to privacy; the physical building and grounds, and the quality of learning environment more generally. As a result of school insecurity, education lacks its quality, the few available facilities were damaged, there is no harmony and good relationship between school and the community, and school records were burnt and damaged.

The problem is particularly acute outside of larger urban areas and off major roads, although early 2020 saw new attacks on previously secure schools. In Northwest Geographical Zone, where a new rash of abductions and targeting of students and schools has directly put schools in the line of fire, insecurity has cast an even more serious pall. Yet it is impossible to gauge the exact impact of insecurity on management of Public Secondary Schools in Northwest Geographical Zone, Nigeria. Thus this research investigates the impact of insecurity on the management of public secondary schools in Northwest Geographical Zone, Nigeria.

1.3     Research Questions

The following research questions were raised in the study:

  1. What is the impact of insecurity on the management of instructional work in Northwest Geographical Zone, Nigeria?
  2. What impact does insecurity have on the management of school and community relationship in Northwest Geographical Zone, Nigeria?
  3. What impact does insecurity have on the management of school climate in Northwest Geographical Zone, Nigeria?
  4. What is the impact of insecurity on the management of school facilities in Northwest Geographical Zone, Nigeria?
  5. What impact does insecurity have on the management of school records in Northwest Geographical Zone, Nigeria?

1.4     Research Hypotheses

The following null hypotheses will be tested at 0.05 level of significance:

H01:     There is no significant impact of insecurity on the management of instructional work in Northwest Geographical Zone, Nigeria.

H02:     There is no significant impact of insecurity on the management of school and community relationship in Northwest Geographical Zone, Nigeria.

H03:     There is no significant impact of insecurity on the management of school climate in Northwest Geographical Zone, Nigeria.

H04:     There is no significant impact of insecurity on the management of school facilities in Northwest Geographical Zone, Nigeria.

H05:     There is no significant impact of insecurity on the management of school records in Northwest Geographical Zone, Nigeria.

1.5     Purposes of the Study

This study was set out to:

  1. determine the impact of insecurity on the management of instructional work in Northwest Geographical Zone, Nigeria;
  2. find out the impact of insecurity on the management of school and community relationship in Northwest Geographical Zone, Nigeria;
  3. assess the impact of insecurity on the management of school climate in Northwest Geographical Zone, Nigeria;
  4. ascertain the impact of insecurity on the management of school facilities in Northwest Geographical Zone, Nigeria; and
  5. find out the impact of insecurity on the management of school records in Northwest Geographical Zone, Nigeria.

1.6     Basic Assumptions

The study is premised on the assumptions that:

  1. insecurity has hindered the management of instructional work in Northwest Geographical Zone.
  2. insecurity has negatively impacted on the management of school and community relationship in Northwest Geographical Zone.
  3. insecurity has impact on the management of school climate in Northwest Geographical Zone.
  4. insecurity has impact on the management of school facilities in Northwest Geographical Zone.
  5. insecurity has negatively impacted on the management of school records in Northwest Geographical Zone.

1.7     Significance of the Study

Findings of this study will be significance to the government, educational planners, principals, teachers, students, parents and the society at large. It will provide empirical information that will enable the government, educational planners, principals, teachers, students, parents and the society at large to gain better understanding of the state of insecurity in Northwest Geographical Zone, Nigeria. Such information and knowledge will guide the government in their subsequent plans and projection for schools.

The government will from the study be better informed of the state of insecurity in schools as well as how it affect the management of instructional work. The information provided will guide them in taking proactive security measures in place in order to secure schools in Northwest Geographical Zone, Nigeria.

From the findings of the study, educational planners will be properly guided when planning for the instructional work of secondary schools in Northwest Geographical Zone, Nigeria. By identifying and highlighting some constraints faced by school heads in the management of school climate, and by providing suggested solutions to the problems, school heads will gain insight into some aspects of their school insecurity problems and be placed in a better position on how to solve them.

Principals will also benefit from the findings of the study on an important aspect of their school life they may have been neglecting. The understanding which the result of the study will provide may serve as an eye-opener on the relevance of school and community relationship in tackling the problem of insecurity in schools.

Teachers will immensely benefit from the findings of this study as it will bring about their improvement, which will consequently make the school environment more conducive for teaching, learning and habitation by students.

Students in Northwest Geographical Zone, Nigeria in particular will immensely benefit from this study because the resultant awareness of the value and security of schools will build back the confidence of students in school security. This will also rekindle the waning interest of students in school attendance and learning. Students that have dropped out of school as a result of insecurity will be encouraged to returnback to school.

The world of academia, will benefit from the contributions which thefindings of this study will make to the corpus of knowledge as it will provide information and data base for discussion, citation and further academic researches.

The parents and the society at large will through this study get to understand the various impact of insecurity on the management of management of public secondary schools in Northwest Geographical Zone, Nigeria and will be better placed to complement the effort of the government to provide security to schools within their locality.

1.8     Scope of the Study

This study investigates the impact of insecurity on the management of public secondary schools in Northwest Geographical Zone, Nigeria. Hence, subject for the study are the principals, teachers and Ministry of Education Officials in the Northwest Zone, consisting of Jigawa, Kaduna, Kano, Katsina, Kebbi, Sokoto, and Zamfara States. The study will be delimited to the impact of insecurity on the management of instructional work, school and community relationship, school climate, school facilities, and management of school records in Northwest Geographical Zone, Nigeria.

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COMPENSATION MANAGEMENT

THE EFFECT OF COMPENSATION MANAGEMENT ON ORGANIZATIONAL PERFORMANCE

ABSTRACT

The study deals with the investigation of the effect of compensation management in organizational performance: a case study of Copen Group. In today’s work environment, there is more change and uncertainty, there is increased need for empowered employees, there is decline in traditional incentives, there is rise of nontraditional incentives and there is increased use of variable compensation. In organization, compensation is usually narrowed to cash and as a result, employers only have a tunneled vision when it comes to the issues of compensation for their employees. In pursuit of the objectives, a survey research was carried out in the area and the population used for the study was obtained from Copen Group in Enugu. Sample size of 80 was determined using Taro Yamane’s statistical formula. Data were collected using questionnaire and interview and thereafter tables and statistical tools were used for presentation and analysis respectively. Findings of the study indicate revealed that employees’ level of job satisfaction is negatively affected by the fact that their remuneration is not commensurate with the tasks they perform and job security is not guaranteed. The study concludes that COPEN group is one of the vital sectors necessitating the growth and development of Nigerian economy, therefore, it is vital for organisations to embark on effective compensation management policies that will project and promote employees performance. Recommendation from the study states COPEN group should improve their compensation strategy and remuneration to boost employees’ dedication and commitment to efficiently deliver good customer service. This will improve the sector’s image

 

CHAPTER ONE

INTRODUCTION

1.1     Background of the Study

Compensation Management is one of the most complex and dynamic issues in organizational performance. For an organization to achieve its stated objectives, there is the need to effectively manage compensation, taken into cognizance one of the core aspect of resource management known as compensation management (Anyebe, 2003). The ability of a manager to achieve its stated objectives to a large extent depends on the effective implementation of compensational packages in order to motivate the subordinates and employees within and beyond their expectation. Compensation Management plays a crucial and functional role because it is the heart beat of human resource management. It is also vital to both employees and the employer (Begbie, Bussin, & Schurink, 2011). This is because employees typically depend on wages and salaries, and must be equivalent to the work done. However, to managers, compensation decisions influence the cost of doing business and thus, their ability to sell at a competitive price in the product market (Barry et al, 1995) It is an obvious fact that effective implementation of favorable compensation management will not only aid in stabilizing and retaining employees but also helps in reducing labour turnover within the organization. Employees’ compensation can be seen as all forms of financial returns and tangible benefits that employees receive as part of an employment relationship. It can be referred to as the totality of the financial and non-financial rewards an employee receives in return for his/her labor or services (Bernadin 2005).

Sola & Ajayi (2001) see compensation management as a process of establishing the structure of wages level for the various positions designing incentive systems, setting individual wages and incentives within the established structures. It is an integral part of human resources management that affects the performance of employees because it establishes the degree of relationship between employer and the employee. The manufacturing sector is one of the sectors responsible for the food and beverage industry. It is one of the sub-sectors of the manufacturing sector but responsible for the manufacturing of daily products, beverages, seasoning, convenience foods confectionaries and staple foods (Harrison, & Liska, 2008).

The turbulent management-labour crisis over continuous agitation for increased pay in the public services all over the world is challenging public sector organizations to utilize their employees more effectively to improve organizational performance (Hewitt, 2009). In Nigerian Civil Services, pay has become the driving force for seeking employment in the industry. It therefore becomes imperative that organizations establish and adopt a compensation system that can motivate employees to work while at the same time not eating too deep into the organization’s resources New Delhi (Chiang, & Birtch, (2008). Remuneration does not simply compensate employees procedures that will attain maximum return on Naira spent in Compensation is payment in the form of hourly wages or annual salary combined with benefits such as insurance, vacation, stock options, etc. that can positively or negatively affect an employee’s work performance. Compensation is the remuneration received by an employee in return for his/her contribution to the organization. It is an organized practice that involves balancing the work-employee relation by providing monetary and non-monetary benefits to employees. Compensation is an integral part of human resource management which helps in motivating the employees and improving organizational effectiveness (Danish & Usman, 2010).

Employees are pivotal to the achievement of organisational goal and enhancing the competitive advantage of the organisation in the global world and within the industry where the business firm is operating. Hence the leadership role of the employee’s in achieving this cannot be underestimated and to this done adequate measure must be put in place by the organisation through well managed compensation structure (Pearce, 2010). Therefore, compensation management as one of the fundamental functions of human resource department is meant to attract, retain, developed employees toward attaining organisational effectiveness, efficiency and competitive advantage in the globalised world (Adeoye, 2001; Tsai, 2005; Adeoye, Elegunde, Tijani & Oyedele, 2012).

Compensation management is a veritable instrument that affects the decision of job applicants and employees within the organisation. It has aided the firms to achieve their competitive edge over their competitors in the industry (Heneman & Judge, 2000; Ivancevich, 2004; Hyondong, 2006). Furthermore, a lot of monetary resources are invested on crafting, organising as well as administering organisational remuneration arrangement. Despite its vital contribution toward the success and development of the firm, scholars and even practitioners have lamented that there is a slow pace in the advancement of compensation research (Heneman & Judge, 2000; Kersley & Forth, 2005). In most recent times, the plan release cum adoption of reward management, have gone through a major shift that are dramatic in nature. This has reflected the motivational aspect in the employees’ leadership roles and performance (Heneman & Judge, 2000; Purcell et al., 2003).

In the context of organisational effectiveness, leadership roles cannot be underestimated and the critical existence of an organisation is largely anchored on the leadership that exists within the sphere of the firm. It is reiterated that the wire link between the vision, strategic direction and change of the organisation is leadership. Leadership has been in existence for as long as people on earth have co-existed and it is present in all the cultures (Rukmani et al., 2010; Fibuch, 2011). Bontis and Serenko (2009) and Ilies et al., (2006) viewed leadership from the managerial perspective and opined that managerial leadership is the grace to be able to encourage, arouse, mentally excite, propagate, anchor, visibly coordinates the organisational goals, and show good examples to subordinates. Articulate leaders must be ready to give feedbacks about the different aspects of the subordinates’ effort that may have positive result on self-efficacy, job satisfaction, and commitments of employees with focus on areas of improvement (Shea and Howell, 2009; Jawahar, 2006; Bontis & Serenko, 2009).

1.2     Statement of the Problem

In today’s work environment, there is more change and uncertainty, there is increased need for empowered employees, there is decline in traditional incentives, there is rise of nontraditional incentives and there is increased use of variable compensation. In organization, compensation is usually narrowed to cash and as a result, employers only have a tunneled vision when it comes to the issues of compensation for their employees. The company has also attempted to give attention to employee compensation strategies. However, employees themselves have failed to recognize the fact that their compensation is a package and not only related to cash. The byproduct of the above understanding of compensation strategy is that it is managed to a moderate extent and most of the time employee performance could be affected and vice versa. The study therefore sought to address this gap by investigating the effect of compensation management in organizational performance.

1.3     Objective of the Problem

The main objective guiding the study was to investigate the effect of compensation management in organizational performance: a case study of Copen Group

The specific objectives are:

1 to determine the extent at which compensation management affect employee’s performance in Copen Group 

2 To access the rate at which welfare services affect employee’s performances in Copen Group 

3 To explore relationship between compensation management and improved productivity in Copen Group 

4 To explore the relationship between compensation management and retirement of staff in Copen Group 

1.4     Research Questions

1 What is the extent at which compensation management affect employee’s performance in Copen Group?

2 what is the rate at which welfare services affect employee’s performances in Copen Group? 

3 what is the relationship between compensation management and improved productivity in Copen Group? 

4 what is the relationship between compensation management and retirement of staff in Copen Group? 

1.5     Hypothesis

Hypothesis One

Ho: Compensation management does not affect employee’s performance in Copen Group 

Hi: Compensation management affect employee’s performance in Copen Group 

Hypothesis Two

Ho: welfare services does not affect employee’s performances in Copen Group 

Hi: welfare services affect employee’s performances in Copen Group 

Hypothesis Three

Ho:  there is no significant relationship between compensation management and organization

Hi: there is a significant relationship between compensation management and organization

Hypothesis Four

Ho:  there is no significant relationship between compensation management and retirement benefits of staff

HI: there is a significant relationship between compensation management and retirement benefits of staff.

1.6     Scope of the Study

The study covers only Copen Services Limited which is articulated and organised firm with diversified interests in Real Estate, Construction, Services, and Consultancy.

Copen Services Limited is the fruit of the desire of a number of young, honest, knowledgeable and experienced professionals, with over 20 years cognate post-graduation/practical experience in public and private service, to pool together their resources for the service of humanity. 

1.7     Significance of the Study

Compensation management in organization is an important business approach because it can enhance a company’s ability to achieve the ultimate goal and gain competitive advantage over its competitors.

This study is important for organization, employees, academia and even government. Customers will have access to better and qualitative services from the organization. Employees can also have improved conditions of service due to better organizational performance. Organizations can gain in terms of superior performance. The research can also benefit the academia in terms of addition to knowledge.

1.8     Limitation of the Study

There always exist many constraints militating against a good research work. Among these limitations/ constraints include the unwillingness attitude of some individuals and civil servants to come up with relevant information, for some reasons best known to them.

Another constraint is that of reaching to the appropriate respondents. Most of our respondents do not reside where they can be easily reached and this posed a problem for the researcher.

Besides, some of the respondents subjected the researcher to some rigorous bureaucratic process thereby making it hard for the researcher to get some relevant information needed for the study and this also posed a limitation to the researcher.

However, despite these constraints, the research was successfully carried out through persistence and perseverance.

1.9     Definition of Operational Terms

Compensation: The process of concealing or offsetting a psychological difficulty by developing in another direction.

Management: the process of dealing with or controlling things or people

Organization: an organized group of people with a particular purpose, such as a business or government department.

Performance: the action or process of performing a task or function.

Business: A business is an organization or enterprising entity engaged in commercial, industrial or professional activities. A company transacts business activities through the production of a good, offering of a service or retailing of already manufactured products

Profit: a financial gain, especially the difference between the amount earned and the amount spent in buying, operating, or producing something

Money: Money is any item or verifiable record that is generally accepted as payment for goods and services and repayment of debts in a particular country or socio-economic context.

Productivity: the effectiveness of productive effort, especially in industry, as measured in terms of the rate of output per unit of input.

 

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LIBRARY STOCK MANAGEMENT SYSTEM

DESIGN AND IMPLEMENTATION OF A LIBRARY STOCK MANAGEMENT SYSTEM

ABSTRACT

Library stock system is a fast growing company since the ancient methods of maintaining it are no longer dynamic and efficient, for expeditious retrieval and dissemination of information and better services for the client, application of modern techniques have become absolutely indispensable. This project focuses on developing software for a web based library stock management system which can enable the librarian to record all the books stocked in the library and also assign. The objectives of this is to build a web database for storing books stocked in the library, also to develop a web base system which will help to manage and record books borrowed and returned in the library, to assign every book unique identification number. The method used in developing this software is the waterfall model.The researcher used this methodology in the design of the software and it was implemented using sublime text on a Microsoft windows operating system using basic HTML codes, PHP, CSS and MySQL language for the relational database. The result gotten from this project was a web based library stock management system.

 

CHAPTER ONE

1.0     Introduction

Library is a fast growing company. The ancient methods of maintaining it are no longer dynamic and efficient. For expeditious retrieval and dissemination of information and better service for the client, application of modern techniques has become absolutely indispensable.

A properly computerized library will help its users with quick and prompt services. Library automation refers to mechanization of library housekeeping operations predominantly by computerization.

The most commonly known housekeeping operations are acquisition control, serials control, cataloguing, and classification and circulation control. Library stock managements is an enterprise  resource  planning systems for a library, used to tracks items owned, order made, bills paid etc.

1.1     Statement of the Problem

Some of the problems encountered in the manual library stock management system in institutions include:

  1. Lack of comprehensive database for book stocked in the library,
  2. Poor determination books due and overdue,
  3. Lack of verifiable borrowed material from the borrowers (student and staff),
  4. Stress to the library attendance to attended the users

1.2     Aim and Objectives

The aim of this project is to design and implement a library stock management system.

The objectives include:

  1. To build a web database for storing books using IDs assigned to each book,
  2. To develop a web base which helps to manage and record library stocks
  3. To give account of borrowed and un borrowed books ,
  4. Reduction of verbal words between the library users and the attendance

1.3     Significance of Study

With growth of information technology, the study offers numerous values in library stock management system;

  1. Library users get quality services,
  2. It will be easier to borrow books,
  3. It will provide efficient, effective and timely services,
  4. Record keeping will be more efficient.

 

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MANAGEMENT OF SPECIAL COLLECTIONS

MANAGEMENT OF SPECIAL COLLECTIONS IN A PERIOD OF REDUCED FUNDING

ABSTRACT

The objective of this research was to investigate the management of the Special Collection Division in a period of reduced funding in Nnamdi Azikiwe Library, University of Nigeria, Nsukka. Six research questions were framed to guide the study. It was a case study. The population comprise of all the users of Special Collection Division, the Library Staff working there and the University Librarian himself. A sample population was made of 14 staff and 75 users of different categories. Questionnaire and oral interview were the instrument use for data collection while data collected was analyzed using frequency tables. The major findings of the study were as follows. There is a lack of bibliographic tools for processing of the resources, there is inadequate resources that are acquired and stocked for users, users are frustrated as a result of lack of learning resources they need and few learning resources are acquired for teaching and learning. A number of recommendations were made that could help alleviate the condition such as provision of more space for better organization of materials, taking acquisition tour to fill gaps in government document from Nigeria and paying for United Nations Documents, introduction of information technology in the management of Special Collection, recruiting more hands to handle materials organization and services in the division, prudent management of available resources as well as customer-oriented services, among others.

 

CHAPTER ONE

INTRODUCTION

1.1     Background of the study

The quality of the management of any organization, whether it be a corporation, a government agency or a museum has a great deal to do with ultimate success of the group involved Mount (1984). This certainly holds true for libraries including those devoted to special collections. There is un-doubtable general agreement that the degree to which Special Collection Division achieve high standard of performance in dealing with their users especially during period of reduced funding depends chiefly upon the administrative ability of the library managers.

Special Collection according to Love and Feather (1998) are collection of materials, which are distinguished by their age, rarity, provenance, subject matter, or some other definition characteristics. They are a traditional feature of many academic libraries, and an important resource for primary research in the humanities and the historical social science. According to Harrods’s Librarian Glossary (1995) special collections are a collections of books connected with local history, celebrities, industries etc or on a certain subject or period or gathered for some particular reason in library which is general in character. Beemer (1984) pointed out that special collections division were formed for administrative convenience in libraries to take care of miscellaneous non-conforming library such as photographic collections, incunabula, and literary manuscripts, “archive” of the institutional variety are a recent addition to the list.

Nearly all academic libraries including Nnamdi Azikiwe Library, University of Nigeria, Nsukka have some part of the collection which have to be treated in a special way: a collection of rare valuable books, important donations, or achieves etc. In many cases these special collections are resources of national important, the qualities unique to special collections according to Scham (1987) set this department apart from the rest of the library and frequently from the library administration as well. The decision according to him by libraries to replace the term “rare books” with “special collection” has been of incalculable significance to both libraries and their users. If “rare books” traditionally includes mainly old, rare, unique and valuable works, the change and expansion of such holdings offered by the term “special collection” becomes apparent immediately.

Special Collection frequently exceed these boundaries. A distinguished scholar may donate his or her papers, recordings, video tapes and books or a government may establish a special collection, to include everything on the subject of its politics, history and commerce, which would include both the oldest and most recent publications in order to maintain and complete a library as possible. There is nothing mysterious about the reasons for the existence of special collection. Indeed, it would be faire to say that without them in our libraries and institutions our society would be grievously poorer. And even now, despite our efforts great gaps exist in our knowledge about certain societies. We learn about human history by studying human works, neglect or destroy those works and we will have caused those who have proceeded us to have lived in vain by having made it impossible for them to hand down to us the fruits of their labour and experiences.

Special Collection exist because of the research needs of students, staff and researchers. It provides specialized information for researchers and other categories of users. Special Collections also preserve our human heritage, which are rare “materials” and such collections are indispensable for scholarship. All special collections division with undoubtedly have operating cost which, unless are remarkable we and consistently funded, will have an effect up to the overall operation of the library. Unfortunately, the economic problem of the country started to manifest in the late eighties and was aggravated in the eighties to the fluctuation in grant allocation to the universities and indeed their libraries Kolo, (1999). This situation makes it even more imperative for proper management of existing special collection in academic libraries.

Management according to Edoka, (2000) refer to a special group of people whose job is to combine and utilize the organizational resources of men, money, information items and other resources to achieve organizational objectives. Library management according to the Harrods’s Librarians’ Glossary (1995) entails organizing motivating staff, securing resources and evaluating performance. According to Shafrits (1985) management can be referred to both the people responsible for running an organization and the running process itself, the utilization of numerous resources to accomplish an organizational goal. On his own part Johnson (1990) refers to management as the effective use and coordination of resources such as capital, plants, materials and labour to achieve defined objectives with maximum efficiency.

For the purpose of this work, management means those people whose duty it is to effectively use the resources of any organization, such as materials, labour and capital to achieve the purpose of its establishment.

Special Collection Department carryout these tasks by determining the direction of the Division, determining the fiscal constraints of the Division, determining the type and size of staff and how best to motivate for effective service/productivity and periodically examining the division performance among other strategies Mount, (1984). The management of libraries generally and in particular Special Collection has never been an easy task even at the best of time. At a time of dwindling resources, the management of special collection therefore, becomes a great challenge to the library administrations. In the past, libraries and information centers had to manually manage their information resources. The laboriousness of such practice, the attendant delay in information processing and delivery services and general ineffectiveness of information services at that time no doubt motivated serious research into the better means of information management.

Nwalo (2000), said that the information technologies found in libraries at present can be divided into three categories: computer storage, media and telecommunication. These three aspects, working together have brought about great improvement in the quantity and quality of library services to users and an amazing reduction in the delivery time. With the emergence of the Internet, the world has been truly reduced to a global information village. This world wide network, though designed to serve the information needs and interests of all facets of the society has provided a great boost to library services generally and special collections in particular.

The availability and access of special collections in the information technologies is a welcome development and should be integrated with other library collections with the aim of maximizing services to users. As result of increased pressures and demands, and in view of the reduced funding experienced in most libraries, concerted effort will inevitably be spent on the process of resources management in academic libraries in future. Proper management in academic libraries collection becomes imperative if the general objectives of any university library should be achieved. In order to achieve optimum result, a number of strategies should be put in place to manage special collections in the face of reduced funding.

The Nnamdi Azikiwe Library University of Nigeria Nsukka Special Collection Division was set up to acquire, process and service and assortment of special document of grate relevance to the research students and the academic staff, Okorie (1998). The library was opened in October 1960 occupying temporary two tiny rooms in the faculty of education building. The Africana collection otherwise known as Special Collections today, opened in a room of its own with an initial collection of one thousand five hundred volumes of books in September, 1964. Many of the books in the special collections were donations from the late right honorable Dr.Nnamdi Azikiwe Obi, (1986). According to Okorie, (1998) Nnamdi Azikiwe Library Special Collection habours a number nudocuments, which include Africana, Achebeana, Biafrana, Government documents/Achieves and United Nations Publications. This division is part of the general administrative system of the library.

1.2     Statement of the problem.

The importance of Special Collections in the library of any university cannot be over stressed. The university library even though with meager resources knew that special collections are indispensable part of its collections. This is because students of the university and beyond rely on special collections for their programme especially at postgraduate level. Special Collections provide specialized kind of information, which cannot be obtained from any other section in the library. It is indeed an indispensable information centre for researchers. At a time in history we are in a rush, the importance of maintaining and expanding Special Collection takes on an even greater significant, for one day the youthful generation who are running today will have to slow down, and the protection of our written heritage will be understood and appreciated. At the same time, it is the task of curators of special collections to make known their holdings and to attract scholars and students. However, it appears that reduced funding to libraries is affecting the management of Special Collections in Nnamdi Azikiwe Library. It appears that the situation has affected the acquisitions and organization of the Special Collection Materials. It also appears that more relevant are needed special collection materials are longer coming into the library to meet the information needs of its teaming users. Equally it appears that staff is being demotivated and this is affecting their efficiency and productivity.

If this important unit is not properly managed, serious damaging consequences will affect resources available therein. This will bring about “half education” and mediocre graduates who are not sound in training. The future of learning and research will be bleak. It becomes necessary therefore, to find out how the Special Collections are being managed especially in the face of reduced funding.

What are the challenges of managing the Special Collections better with a view to satisfying the user under this prevailing economic down turn?

This is indeed the problem of this study.

1.3     Purpose of the Study

The general purpose of this study is to look into the management of Special Collections in a period of reduced funding in Nnamdi Azikiwe Library, University of Nigeria, Nsukka.

The special objectives are as follows:

  1. To find out research resources that are available in the Special Collections Division
  2. To find out methods of resources acquisition in the Special Collections Division.
  3. To find out ways in which the Special Collection Division is rearranged based on its constituent parts for effective use
  4. To find out the effects of reduced funding on the management of Special Collections.
  5. To find out whether students and researchers feel satisfied with services rendered in the Special Collection Division.
  6. To Suggest strategies by the users for improving the services of the Collection.

1.4     Significance of Study

The result of this research will be of great benefit to different people in different ways.

Noteworthy is that the result will be useful to University Library administration in that it will help them to know problems of managing their

Special Collection and need for them to support the unit financially and otherwise. Alto the university authorities will find the result useful as it will provide the reason why adequate funds should be made available to libraries for better performance.

Furthermore, the National University Commission (NUC) will find the result relevant as it will show them the need to effectively enforce the release of library funds by the University authorities. Staff of Special Collection Division will benefit from the result of the study by knowing how best to manage the available resources in times of reduced funding. Students and other researchers will equally find the result useful as it will provide background information for a work in hand especially, those carrying out studies in related areas. Finally, it will show the need for the introduction of information technologies to the operation of the division so as   to    enhance   on-line    access    and   data    services   in    the    electronics environment.

1.5     Research Questions

The following research questions have been structured to guide the study.

  1. What are the research resources available in the Special Collection Division of Nnamdi Azikiwe Library, U.N.N.
  2. What are the methods of acquiring these resources?
  3. In what ways are the resources of the special collections organized for effective use?
  4. What are the effects of the reduced funding on the management of Special Collection in terms of resource acquisition, staffing, training of staff and services offered?
  5. To what extent are students and other researchers satisfied with the services rendered in the Special Collection Division?
  6. What strategies are suggested by users for improving the services of the division?

1.6     Scope of the study

The study mainly centered on the management of Special Collections a period of reduced funding in Nnamdi Azikiwe Library, University of Nigeria, Nsukka. This focuses on the organizations of its units, Africana, United Nations Publications, Nigerian Government Publications and Achebeana, Theses and Dissertations.

 

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AUDITING IN THE MANAGEMENT OF FRAUD

ROLE OF INTERNAL AUDIT IN THE MANAGEMENT OF FRAUD

ABSTRACT

The aim of the study is to appraise the role of internal audit in the management of fraud with special emphasis on Zenith Bank Plc. The main objective of this study is to ascertain the role played by internal audit in the management of fraud. The specific objectives include; (1) to examine the role of internal audit in the detection of fraud, (2) to examine the role of internal audit in the prevention of fraud and (3) to examine the role of internal audit in the control of fraud. The study used chi – square for the study. The study used simple survey while the data used was primary data. The study found out that internal audit has helped in detecting cash theft. Internal audit has helped in detecting cases of money laundering by bank staff and internal audit has aided in detecting illegal transactions committed in the bank. The study recommended that management should establish and implement periodic review of internal audit performance to ensure that its performance and value to the Institution is maximized and to ensure compliance with appropriate standards and guidance.

 

CHAPTER ONE

INTRODUCTION

1.1     Background to the Study

At the heart of business establishment, is the audit function; which is evidenced by the fact that all other departments are linked with the internal audit department. The importance of internal audit system cannot be overemphasized where a variety of requirements, processes that are both manual and information communication technology-based (ICT) are used.

Organizations such as the banking sector have recognized internal audit function as a tool for ensuring effective workings of the internal control system. Okolo (2011) describes the internal audit function as an aspect of control mechanism, within a business, manned by specially assigned staff.

In today’s volatile business environment, firms in Nigeria face a wide array of complex business challenges. These challenges come in the form of regulatory compliance, litigation, competitive market pressure, changing technology, investors demand, corporate governance, business ethics and accountability. In a business environment, anyone given the opportunity and the environment can commit fraud. The internal audit staff, in a non-automated or particular environment, may be ill-positioned to investigate fraud. It is established that an internal audit staff who is professionally certificated with the right motivation and training can contribute to the efficiency and effectiveness of the audit department.

Oseni (2014) reveals that an effective internal audit function reduces overheads, identify ways to improve efficiency and minimize exposure to possible losses. According to Lavy (2008), the internal audit provides an independent and objective appraisal of activity for management. Katz (2012) summarizes the core activities of the internal audit as analysis of data, recommendation,counsel and information activities. He argues that these activities operate to accomplish the mission of organizations. Young (2010) finds out that the internal audit functions assist management in achieving organization’s financial and operating goals by evaluating controls, identifying weaknesses, and providing recommendations through complete and unrestricted access to records, property and personnel.

However, in Nigeria, the audit function in the banking sector has not been fully tapped; consequently, cases of errors and intent to defraud and other fraud cases exist in the industry. It is therefore no wonder that the distress in most banks reflected lack of effective control mechanism of the audit function. The experiences of failed banks in Nigeria, have called for the reinforcement of internal audit and the strengthening of the controls system. This becomes relevant, given the fact that the banking sector is critical to the survival of any economy. In the light of the above, this study critically appraises the role of internal audit in the management of fraud.

1.2     Statement of the Problem

The duty of detecting fraud and irregularities lies with the management. This could only be done through an effective and efficient internal audit system. But even with the presence of the internal auditor some problems are still inherent in the Nigerian banking sector that interferes with goal attainment. These include:

  1. Physical cash stolen while signatures are forged in cheques also to steal cash. Out if untimely or inappropriate audit, there are cases of monetary losses due to forged cheques.
  2. Assets are either misappropriated or not accounted for. Due to ineffectiveness of internal auditors cases of assets misappropriation sometimes occur in the banking sector.
  3. Frauds perpetuated are only being discovered after a long time. Internal auditors can decide not to reveal the fraudulent activities of staff or management. Such actions are mostly discovered by external auditors after a long while.

Due to the above enumerated problems, there have been cases of errors and intent to defraud and other fraud cases which exist in the banking sector. This has been mainly as a result of lack of effective control mechanism of the audit function.

1.3     Objectives of the Study

The broad objective of this study is to appraise the role of internal audit in the management of fraud with special emphasis to Zenith Bank Plc.

The specific objectives include the following:

  1. To examine the role of internal audit in the detection of fraud in Zenith Bank Plc.
  2. To examine the role of internal audit in the prevention of fraud in Zenith Bank Plc.
  3. To examine the role of internal audit in control of fraud in Zenith Bank Plc.

1.4     Research Questions

The following questions are stated for this study:

  1. To what extent does internal audit aid in the detection of fraud in Zenith Bank Plc?
  2. To what extent does internal audit aid in the prevention of fraud in Zenith Bank Plc?
  3. What is the role of internal audit in thecontrol of fraud in Zenith Bank Plc?

1.5     Research Hypotheses

The following hypotheses are formulated for the study:

HOI:   Internal audit has no significant role in the detection of fraud in Zenith Bank Plc.

HAI:   Internal audit has significant role in the detection of fraud in Zenith Bank Plc.

HO2:   Internal audit has no significant role in the prevention of fraud in Zenith Bank Plc.

HA2:   Internal audit has significant role in the prevention of fraud in Zenith Bank Plc.

HO3:   Internal audit has no significant role in the investigation of fraud in Zenith Bank Plc.

HA3:   Internal audit has significant role in the control of fraud in Zenith Bank Plc.

1.6     Significance of the Study

The findings of this work will be of immense significance to the banking sector in Nigeria. It will go a long way in enlightening them on the concept of internal audit as well as its role in the management of fraud.

It will also benefit other organizations. The findings from this study will aid them to apply better internal auditing strategies or effective control mechanisms in checking fraud in their diverse organizations.

It will as well benefit the general populace. They will be enlightened on the concept of internal auditing as well as its roles.

Students and researchers will as well benefit from this study. They will widen their scope from the information contained in this study.

1.7     Scope of the Study

Internal audit covers a large area in every organization. However, this study will concentrate only on the aspect that concerns fraud detection, fraud prevention and fraud control. Other aspects of internal control will be considered in this study.

1.8     Definition of Terms

Auditing:  Auditing is a branch of accounting concerned with the efficient use of resources to achieve a previously determined objective or set of objectives contained in a plan (Obazee, 2012).

Internal Audit: Internal auditing is the whole system of auditing, financial and otherwise, intended to secure management information and reliability of accounting records (Gbenga, 2011).

Bank Fraud: Bank fraud is defined as the use of fraudulent means to obtain money, assets, or other property owned or held by a financial institution, or to obtain money from depositors by fraudulently representing to be a bank or financial institution (Daniel, 2012).

Internal Control System: This is defined as the whole system of control, financial and otherwise established by management in order to carry on the business of the enterprises in an orderly and efficient manner (Beattie, 2006).

Bank: A bank is a financial intermediary that accepts deposits and channels those deposits into lending activities, either directly by loaning or indirectly through capital markets (Doolan, 2009).

 

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APPLICATION OF INFORMATION AND COMMUNICATION TECHNOLOGIES (ICTs) TO MANAGEMENT OF LIBRARY INFORMATION RESOURCES

APPLICATION OF INFORMATION AND COMMUNICATION TECHNOLOGIES (ICTs) TO MANAGEMENT OF LIBRARY INFORMATION RESOURCES IN SELECTED NIGERIAN FEDERAL UNIVERSITY LIBRARIES

ABSTRACT

Digital media have revolutionized information sources and advances in Information and Communication Technologies (ICTs) and have dramatically enhanced information provision. The process of information management has become very challenging and complex. Libraries as centres for learning, teaching and research can no longer cope with information management through the use of traditional methods. To this end, the study was aimed at examining the application of ICTs to management of library information resources in selected Nigerian Federal University Libraries(NFUL) with regards to type of library information resources, type of ICT facilities available and being used, where these ICT facilities are applied in libraries operations and routine, staff ICT competence in the management of library information resources and challenges of ICT facilities utilisation in the management of library information resources in NFUL studied. Survey research method was adopted. Three hundred and thirty six (336) library technical staff from six (6) NFUL were used as sample size for the study. Questionnaire, interview and observation were the instruments used for data collection. The data collected were presented and analysed using descriptive and inferential statistics. The study found among others that books, newspapers, and magazines with a mean score of .9911, .9702 and .9524 respectively, were the major types of library information resources available and frequently used in the libraries studied. Computers with a score of 323 (96%) and internet facilities with a score of292 (87%) were the most available ICT facilities available for the management of library information resources. Computerized exit doors with a score of 106 (32%) is less available ICT facilities in the libraries studied. lack of ICT policies with a score of 226 (79%) and power outage with a score of 262 (78%) were some of the major challenges facing the NFUL studied. The inferential analysis showed that there was significant difference among the NFUL studied in the type of ICT facilities available and used for the management of their library information resources and there was no significant difference among the NFUL studied staff ICT competences in the management of information resources. The study concluded that digital media have revolutionized information resources and the advances in ICT have dramatically enhanced information provision not only in the selection, ordering, acquisition, processing, storage and retrieval of library information resources but also improved staff productivity. It is expected that the NFUL can fully utilize the benefit of ICT facilities, especially, the digitization of local contents, institutional repository, functioning websites and a policy on ICT information resources management. The challenges of ICT utilization in the libraries if not properly handled will reduce their potentials to achieve the goals and objectives of their parent institutions. The study recommended among others that, the NFUL should use Open-source library information management software and DSpace content management system and document management to manage the library information resources.

 

CHAPTER ONE

1.0                                                                                                INTRODUCTION

1.1     Background to the Study

Information and Communication Technology (ICT) has made a significant impact in every human endeavour. The impact has been rather prominent in areas of service activities such as banking, health, transportation, education and libraries. Chauhan (2004) posited that the benefits of use of ICT in services can be broadly explained in terms of economy, ease, extension (or expansion) and efficiency. Devchoudhary (2007) also observed that ICT has influenced the traditional library services; bringing out fundamental changes in the process of acquiring, processing, storing, retrieving and information delivery.

The term, Information and Communication Technology (ICT) as it relates to library and as noted by deWatteville and Gilbert (2000), is the acquisition, analysis, manipulation, storage and distribution of information; and the design and provision of equipment and software for these purposes. Oketunji (2002) defines ICT as computers and other technologies that are used in the acquisition, organisation, storage, retrieval and disseminating of information in libraries. Mayer (2006) added that ICT in libraries is a term that covers the acquisition, processing, storage and dissemination of information in textual, numerical, pictorial and audio-visual formats. He further stated that the term is restricted to systems dependent on microelectronics; that is the technology and techniques involved in the design, development and construction of extremely small electronic circuits such as computer on a single silicon chip. Similarly, Daniel (2010) sees ICT as forms of technology that are used to create, store, transmit, share or exchange information. This broad definition of ICT includes such technologies as: radio, television, video, Digital Versatile Disk (DVD), telephone (both fixed line and mobile phones), satellite systems, computer and network hardware, software and the Internet, as well as the equipment and services associated with these technologies, such as videoconferencing and electronic mail.

These different tools are able to work together to form our networked world. UNESCO (2000) posited that the inception of ICT in libraries which is the utilisation of all the technologies that enable the handling of information, facilitate different forms of communication between man and electronic systems, widened the scope of librarianship and put new roles on librarians, changed the curriculum of library schools, training now includes use of information technologies in work places thus improving their skill, efficiency and status as information workers and enable them to fulfil their roles as provider of knowledge. Ogunsola and Abayade (2005) added that librarians have begun to adopt new designations to reflect their new roles i.e. information scientists, system librarians, digital librarians and information managers etc. Kaling and Gautam (2008) observed that the common theme behind ICT application in the library is to enhance library functions and make service delivery such as acquisition, organisation, storage, retrieval, dissemination and maintenance of information resources more effective.

The library is the nerve centre of academic activities in universities. It is a depository of knowledge with varied and useful information in numerous formats. Like every other library, the core functions of university libraries are; acquisition, cataloguing, circulation, serial control, interlibrary loan and management and delivery of information in both traditional and electronic format. They assist in achieving the goals and objectives of their parent institutions through the provision of current and relevant information resources that are necessary for sustaining the learning, teaching, research, other functions and activities within the institutions. In line with this, Vickus and Metsar noted that the library is a place where different social policies, theories and ideologies are met and a space to study different arts and cultures provided. In order to achieve these, the library acquires and manages resources which include material and human resources.

1.1.1     University Library Information Resources

The primary purpose of university libraries is to support the university functions of teaching, learning, research and community services in ways consistent with, and supportive of, the institution’s mission and goals. In support of the above, Chiweza (2006) added that the growth of research in all fields of human endeavour is becoming increasingly detailed and sophisticated; Also, the staff and students have realized that the library has great roles to play in the provision of the information necessary for their day to day research. The library acts as a medium of getting the latest scientific and technological information either in print or in electronic form, for accessibility and use of the library patrons. Library resources include not only traditional print-on-paper media like books, journals, newspapers, and maps, but also audio-visual materials like cinematograph film records, audiocassettes, video cassettes, projectors, microfiches, Compact Disk Read Only Memory (CD-ROM), computer software, online databases, electronic books and e-journals and other media via the Internet. Halsey (2006) added that libraries maintain collections that include not only printed materials but also art reproductions, maps, photographs, etc. In addition to maintaining collections within library buildings, libraries often offer telecommunications links that provide users with access to information at remote sites. University libraries are often considered the most important resource centres of an academic institution. Hence, they should be sufficient in quality, depth, diversity and current to support the institution’s curriculum as posited by Oyewusi and Oyeboade (2009).

Other important resources in the library are the human beings who are the most valuable asset of any library. Even with the availability of ICT infrastructure, funds and information resources in a library, nothing gets done without man-power. Adekunle et al. (2007) noted that applying ICT in a library depends largely on human resource attitudes toward it.

1.1.2     Concept of Management in libraries

Management is that field of human behaviour in which managers plan, organise, staff, direct, and control human and financial resources in an organisation in order to achieve the desired individual and group objectives with optimum efficiency and effectiveness,( Subedi, 2007). Management has been defined as the process of getting things done through and with people. It is the planning and directing of efforts and the organizing and employing resources (both human and material) to accomplish some predetermined objectives. For the purpose of this study, management is the use of people, technology and resources to achieve the set goals and objectives of a library.

In a book entitled Foundation of Management by Robbins and David (2004) looked at management as it relates to libraries as the ability of a librarian to manipulate library staff, users and material resources in order to achieve its organisational goals and objectives. It is also the act to exploiting the resources of a library efficiently in cost- effective ways to facilitate efficiency in decision making through planning of what to select and acquire. Management of library resources includes organizing orientation, staff training, workshop and seminar for staff and patrons and making sure that the information resources shelved for users are easily accessible. More so, leading other library staff in the management of information resources, controlling the library staff to see that they perform their duties and ensure that users obliged to obey rules and regulations governing the library. Management in libraries also involves recruitment of new staff and developing the old ones. It also entails reporting what the library has achieved quarterly, biannually or annually to the management and preparing annual budget on the type of information resources the departments need based on requests made by users or funds available to the library, what they will need to meet the demand of the users and other administrative duties (Robbins, & David, 2004). In his paper, “Introduction to Modern School and College Library Management, Ekoja (2010) summarised library management as:

Working with and through people using material and other resources to achieve set goals, in other words, management is the synchronization of people and resources to achieve organisational goals. Management thus involves planning (deciding on future activities and putting in place plans for action); organisation (implementation of plans by making maximal use of required resources to achieve them); staffing (job analysis, recruitment and hiring of the appropriate staff to discharge the appropriate functions); leading/directing (determining what needs to be done in work situations and getting the people to do them); controlling/monitoring (checking progress against plans); and motivation (providing incentive to get the personnel to work effectively and efficiently).

The implication of the statement above is that no individual can work alone to achieve the organisational goals and objectives without working with other staff in the library to effectively manage the resources to meet the user’s need.

University library has to manage its resources for effective service delivery to its patrons. Iya et al. (2005) asserted that the basic tasks in managing library resources include acquisitions, processing, storing, maintenance, preservation, loaning and general administration. Other management issues include the planning of the construction of new libraries or extensions to existing ones and the development and implementation of outreach services and reading-enhancement services. Akintunde (2006) noted that having resources in the library is one thing and managing them for effective service delivery is another. Most of the libraries are managing their resources manually which takes time and energy. Faboyinde (2006) pointed out that this can be done in a short period of time through the use of internet, computers and other ICTs facilities.

1.1.3     Information and Communication Technology

Information and Communication Technology (ICT) according to Chauhan and Murphy (2004) comprises two strong technologies, one is information technology which usually deals with the hardware and software elements that allow us to access, store, organise, and manipulate the information by electronic means, and the other is communication technology, which deals with the equipment, infrastructure and software through which information can be received, accessed and disseminated, for example, phones, faxes, modems, networks, etc. Today, we all are dealing with information and it is the strength of each nation, new status of any nation can be determined by its information resources rather than economic resources. All professions the library inclusive, are dominated by ICT and now we can hear about e-governance, e-banking, e-learning, e-business, e-education, e-publishing, e-documents, e-journals, etc.

The ICT as the synergy between computers and communication devices is a composite term, which embodies three important concepts, i.e. information, communication and technology. Information means many things to many people, depending on the context. According to deWatteville and Gilbert (2000), information is any potentially useful fact, quantity or value that can be expressed uniquely with exactness. Womboh and Abba (2008) noted that information is processed data that aids decision making. It could also be visualized as a commodity that could be bought or sold. In this study, information is anything that we come in contact with directly or indirectly that adds to our knowledge and is capable of causing a human mind to change its opinion about the current state of the real world, and in a library, information is data that have been processed into form that is meaningful to the recipient/user and is of real or perceived value in current and future decision.

Communication refers to the transfer or exchange of information from person to person or from one place to another. When action produces a reaction, whether positive or negative, communication has taken place Kindersley (2003) noted that communication is the process of sharing our ideas, thoughts, and feelings understood by the people we are talking with. It is also an act of impacting news to the science and practice of transmitting information. Sanchez (2004) observed that communication is transfer of information, ideas, thoughts and messages that involves a sender, a receiver, a code and, a language that is understood by both the sender and the receiver. There must be a sender to transmit the message, and receiver to make appropriate decisions on how the rest of the exchange should continue (James, 2004). Womboh and Abba (2008) posited that it is a process involving the passing of messages through the use of symbols which all parties in the communication understand. It involves the exchange of ideas, facts, opinions, attitudes and beliefs among people. It is not a one-way affair. Communication is the activity of conveying meaningful information. Communication requires a sender, a message, massager and an intended recipient, even though the receiver may not be present or aware of the sender’s intent to communicate at the time of communication. Thus it can occur across vast distances in time and space. It requires that the communicating parties share an area of communicative commonality. In the context of this work, communication is the process of information exchange between the user and the librarian.

Technology refers to the use of scientific knowledge to invent tools that assist human beings in their efforts to overcome environmental hazards and impediments to comfort. In this regard, technology refers to things like the computer, telephone, cell

phone, GSM handsets, television, radio, etc. Thus, ICT includes: Computer, Internet, Digital camera, Webcam, Smart Card, Scanner, E-Books, Printers, Electronic Journals, WEB-OPAC, Animation, E-Mail, CD-ROM, DVD, RFID Technologies that enhance the acquisition, analysis, manipulation, storage and distribution of information; and the design and provision of equipment and software in the library (deWatteville and Gilbert, 2000).

1.1.4     Nigerian University Libraries

The history of university libraries in Nigeria dates back to 1948 with the establishment of the University College, Ibadan, an affiliate of University College London. Development of university libraries in Nigeria cannot be separated from the evolution and growth of universities in the country. The history of library development in Nigeria dates back to pre-independence, when the University of Ibadan and its library were established in 1948. As pointed out by Aguolu (1996), since independence in 1960, there has been an unrelenting upsurge in the establishment of educational institutions at all levels, but especially at the university level. University libraries, as integral academic parts of universities, generally emerged simultaneously with their parent institutions.

At independence in 1960, the Federal Government of Nigeria wanted to bridge the literacy and administrative manpower gaps existing in various regions of the country. It elected to establish a university in each of the regions in existence at that time. This brought about the establishment of the University of Nigeria in Nsukka, University of Ife (now Obafemi Awolowo University) in Ile-Ife, and Ahmadu Bello University in Zaria. These universities all established libraries to meet the needs of their students and staff. Over the years, universities and university libraries have increased in number. Federal and state governments have opened more universities, while private individuals and organisations are now licensed to operate universities. Presently (August, 2013), one hundred and twenty nine (129) universities were accredited by the National Universities Commission (NUC, 2013). They comprised forty (40) federal universities, thirty nine (39) state owned universities and fifty 50 private universities spread across the six geo-political zones of the country. They have witnessed different levels of growth, manpower, infrastructural and technological changes according to the capabilities and visions of their owners. Agboola (2000) was of the opinion that the university libraries have long been recognized as the hub of their institutions in order to fulfil their mission of supporting the educational objectives of their parent bodies. Opera (2004) added that the libraries are continually acquiring and maintaining standard books, journals, databases, visual and audio-visual collections and the resultant services. Ogunsola (2004) noted that the new and emerging technologies challenge the traditional processes of teaching and learning and the way education is managed. Poor and inadequate funding of university libraries is widely reported in Nigeria to constitute the setback observed in library development and service delivery in Nigerian libraries.

1.2     Statement of the Problem

Over the years, library information resources have grown in terms of size, format and variety. The digital era has seen the emergence of digital information resources in Nigerian libraries. Similarly the deregulation of the telecommunication industries has made ICT accessible and available in Nigerian libraries (Gbaje and Okojie, 2010). Many libraries especially the academic libraries use ICT to manage their resources, the degree of which is yet to be established.

The advent of ICTs has given librarians a face lift in the organisation and management of information in libraries. Digital media have revolutionized information sources and advances in ICT have dramatically changed information provision. The process of collection management has become very challenging and complex. According to Singh (2004), acquisition, processing, organisation, storage, preservation relegation and withdrawal of library resources will continue to evolve with new ICT products and services. Gone is the era in which housing a large collection that spans linear miles was a matter of great pride for a library. At that time, libraries were able to meet most user requirements with the resources they owned. Today, physical location of libraries is less important as long as the information is accessible. The recognition of the Nigerian university libraries, especially their roles in university development remains very significant. Their tasks have been simplified by the use of ICT facilities in the acquisition, organisation, management, and preservation of library resources among others. Oketunji (2002) noted that the tasks have not been fully exploited because of numerous challenges such as power failure, lack of funds, and lack of competent staff to manage the ICT facilities, which hinder the application of ICT in the different Nigerian libraries. Okiy asserted that libraries as centres for learning, teaching and research can no longer cope with information management through the use of traditional methods; where the process of acquisition, processing and organisation of information resources may take up to six months before the patrons use them.

Bozimo (2006) and Igun and Adogbeji (2007) observed that human capacity building is critical to the success of ICT use. Even where funds and resources are readily available, except there are competent and committed staff, very little can be achieved. Each university has variable setbacks which consequently constraint it from exploiting the advantages of ICT applications. Olagun (1997), Ezeani (2000), Zaid (2008) and Abidoye (2011), found in their studies that lack of adequate finance, shortage of manpower, system failure, staff attitude towards use of ICT, lack of ICT policies in the libraries are some of the constraints to the adaptation of ICT in Nigerian universities. Annan (2003) noted that the pervasiveness and importance of Information and Communication Technologies (ICTs) throughout the economy and society cannot be ignored especially were information is housed for national development, such as the libraries and the information centres, but the question is how many countries especially the developing countries have policies to guide them in implementing ICT facilities to improve the economy of the nation. In line with this, Okiy (2005) pointed out that lack of functional ICT policy in Nigerian libraries are factors undermining the use of ICTs especially the management of information resources.

The researcher observed that the objectives and goals of any library are the provision of timely, current and relevant information to the users, and they find it difficult to come and use the available information resources in the library since internet is there for them to utilise, with the current trend in the world. Why can the Nigerian library adapt the application of ICT to manage her information resources? Could it be that the Nigerian university libraries do not have the right information resources for their users? Could it be that the type of ICT facilities available for the management of library information resources are not adequate? Could it be that library operations and routines ICT facilities are applied in the management of information resources in the Nigerian federal university libraries are not adequate? Could it be that the extent of ICT facilities utilisation has affected the management of information resources in Nigerian federal university libraries? Could it be that the staff ICT competences has affect the management of library information resources in the Nigerian federal university libraries? Also could it be that the Nigerian federal university libraries have not overcome the challenges of ICT facilities utilisation to the management of library information resources? It is against this background that this study is designed to examine the application of information and communication technologies to management of library information resources in selected Nigerian federal university libraries.

1.3     Research Questions

This research provided answers to the following research questions:

  1. What type of information resources are available and are being used in the Nigerian federal university libraries?
  2. What type of ICT facilities are available and being used for the management of library information resources in Nigerian federal university libraries?
  3. Which library operations and routines are ICT facilities applied for the management of library information resources in Nigerian federal university libraries?
  4. To what extent have the ICT facilities utilisation affected the management of information resources in the Nigerian federal university libraries?
  5. How have the staff ICT competences affect the management of library information resources in the Nigerian federal university libraries?
  6. What are the challenges to the utilisation of ICT facilities in the management of library information resources in the Nigerian federal university libraries?

1.4     Hypotheses

This study tested the following hypotheses for the research.

The hypotheses proffered are:

Ho1. There is no significant difference among the Nigerian federal university libraries in the type of ICT facilities available and being used for the management of their library information resources.

Ho2. There is no significant difference among the Nigerian federal university libraries’ staff ICT competences in the management of information resources.

Ho3. The ICT facilities utilisation in the Nigerian federal university libraries has no significant effect on the management of their library information resources.

1.5     Objectives of the Study

The broad objective of the study is to examine the application of ICTs to management of library information resources in selected Nigerian federal university libraries. The specific objectives are:

  1. To identify the type of information resources available and being used in the Nigerian federal university libraries.
  2. To identify the type of ICT facilities available and being used for the management of library information resources in the Nigerian federal university libraries.
  3. To identify areas where library operations and routine ICT facilities are applied for the management of library information resources in the Nigerian federal university libraries.
  4. To ascertain the extent to which ICT facilities utilisation have affected the management of library information resources in the Nigerian federal university libraries.
  5. To ascertain the staff ICT competences in the management of library information resources in the Nigerian federal university libraries.
  6. To proffer solutions to the challenges of ICT facilities utilisation in the management of library information resources in the Nigerian federal university libraries.

1.6     Significance of the Study

The essence of ICT facilities application in libraries is to improve the face of information acquisition, processing, dissemination, storage and also facilitate electronic networking, creation and accessing of remote electronic databases, putting at the disposal of libraries and library users a wide range of information services and products. However, this will only be possible if Nigerian libraries understand and apply it.

It is expected that the result of the study will encourage the university library management to provide the necessary and adequate ICT facilities that will enhance the management of library information resources in the respective university libraries.

The library staff will have an insight in the need to maximize ICT facilities utilisation for better management of their library information resources to adhere to the mission and objectives of the respective libraries.

The study provided opportunities for further study on the ICT facilities utilisation for the provision of library services in the Nigerian federal university libraries and the ICT facilities utilisation to management of human or financial resources in Nigerian federal university libraries. It contributed to the existing knowledge on the ICT facilities usage in university libraries.

1.7     Scope of the Study

This study centred on the application of ICT to management of library information resources in six (6) selected Nigerian federal university libraries located at each of the six (6) geopolitical zones of the country. The university libraries are: Kashim Ibrahim Library, Ahmadu Bello University, Zaria. Kaduna State (North-West); University of Ilorin Library, Kwara State (North-Central); Nnamdi Azikiwe Library, University of Nigeria, Nsukka, Enugu State (South-East); University of Lagos Library, Lagos State (South-West); University of Uyo Library, Akwa Ibom State (South-South) and Ramat Library, University of Maiduguri, Borno State (North-East) respectively. The choice of the universities was prompted by the fact that these universities are funded by the federal government and it is expected that they are well equipped with ICT facilities and spread in the six geo-political zones which will give a better understanding of application of ICT to management of library resources in Nigerian federal university libraries. Their choice also conforms with National Universities Commission’s (NUC) required standard and beneficiaries of numerous ICT infrastructure by Federal, State, and private organisations (Oketunji, 2002).

1.8     Limitation

The most obvious limitation of this study is the inability to cover the entire Nigerian federal universities population due to their size, time and the cost implication of carrying out such a task. Secondly, the risk on the road to distribute the questionnaire was very challenging. Thirdly, it was not easy collecting the questionnaire back from the various university libraries because they spread in the six geo political zone of Nigeria. Lastly during the analysis, the researcher found that many respondent working in the same library could not differentiate between which integrated library software their library using at the time of collecting data, the researcher has to used the interview and observation to clear it.

 

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APPRAISAL OF THE ROLE OF INTERNAL AUDIT IN THE MANAGEMENT OF FRAUD IN ZENITH BANK KADUNA

APPRAISAL OF THE ROLE OF INTERNAL AUDIT IN THE MANAGEMENT OF FRAUD IN ZENITH BANK KADUNA

ABSTRACT

The aim of the study is to appraise the role of internal audit in the management of fraud with special emphasis on Zenith Bank Plc. The main objective of this study is to ascertain the role played by internal audit in the management of fraud. The specific objectives include; (1) to examine the role of internal audit in the detection of fraud, (2) to examine the role of internal audit in the prevention of fraud and (3) to examine the role of internal audit in the control of fraud. The study used chi – square for the study. The study used simple survey while the data used was primary data. The study found out that internal audit has helped in detecting cash theft. Internal audit has helped in detecting cases of money laundering by bank staff and internal audit has aided in detecting illegal transactions committed in the bank. The study recommended that management should establish and implement periodic review of internal audit performance to ensure that its performance and value to the Institution is maximized and to ensure compliance with appropriate standards and guidance.

 

CHAPTER ONE

INTRODUCTION

1.1     Background to the Study

At the heart of business establishment, is the audit function; which is evidenced by the fact that all other departments are linked with the internal audit department. The importance of internal audit system cannot be overemphasized where a variety of requirements, processes that are both manual and information communication technology-based (ICT) are used.

Organizations such as the banking sector have recognized internal audit function as a tool for ensuring effective workings of the internal control system. Okolo (2011) describes the internal audit function as an aspect of control mechanism, within a business, manned by specially assigned staff.

In today’s volatile business environment, firms in Nigeria face a wide array of complex business challenges. These challenges come in the form of regulatory compliance, litigation, competitive market pressure, changing technology, investors demand, corporate governance, business ethics and accountability. In a business environment, anyone given the opportunity and the environment can commit fraud. The internal audit staff, in a non-automated or particular environment, may be ill-positioned to investigate fraud. It is established that an internal audit staff who is professionally certificated with the right motivation and training can contribute to the efficiency and effectiveness of the audit department.

Oseni (2014) reveals that an effective internal audit function reduces overheads, identify ways to improve efficiency and minimize exposure to possible losses. According to Lavy (2008), the internal audit provides an independent and objective appraisal of activity for management. Katz (2012) summarizes the core activities of the internal audit as analysis of data, recommendation,counsel and information activities. He argues that these activities operate to accomplish the mission of organizations. Young (2010) finds out that the internal audit functions assist management in achieving organization’s financial and operating goals by evaluating controls, identifying weaknesses, and providing recommendations through complete and unrestricted access to records, property and personnel.

However, in Nigeria, the audit function in the banking sector has not been fully tapped; consequently, cases of errors and intent to defraud and other fraud cases exist in the industry. It is therefore no wonder that the distress in most banks reflected lack of effective control mechanism of the audit function. The experiences of failed banks in Nigeria, have called for the reinforcement of internal audit and the strengthening of the controls system. This becomes relevant, given the fact that the banking sector is critical to the survival of any economy. In the light of the above, this study critically appraises the role of internal audit in the management of fraud.

1.2     Statement of the Problem

          The duty of detecting fraud and irregularities lies with the management. This could only be done through an effective and efficient internal audit system. But even with the presence of the internal auditor some problems are still inherent in the Nigerian banking sector that interferes with goal attainment. These include:

  1. Physical cash stolen while signatures are forged in cheques also to steal cash. Out if untimely or inappropriate audit, there are cases of monetary losses due to forged cheques.
  2. Assets are either misappropriated or not accounted for. Due to ineffectiveness of internal auditors cases of assets misappropriation sometimes occur in the banking sector.
  3. Frauds perpetuated are only being discovered after a long time. Internal auditors can decide not to reveal the fraudulent activities of staff or management. Such actions are mostly discovered by external auditors after a long while.

Due to the above enumerated problems, there have been cases of errors and intent to defraud and other fraud cases which exist in the banking sector. This has been mainly as a result of lack of effective control mechanism of the audit function.

1.3     Objectives of the Study

The broad objective of this study is to appraise the role of internal audit in the management of fraud with special emphasis to Zenith Bank Plc.

The specific objectives include the following:

  1. To examine the role of internal audit in the detection of fraud in Zenith Bank Plc.
  2. To examine the role of internal audit in the prevention of fraud in Zenith Bank Plc.
  3. To examine the role of internal audit in control of fraud in Zenith Bank Plc.

1.4      Research Questions

The following questions are stated for this study:

  1. To what extent does internal audit aid in the detection of fraud in Zenith Bank Plc?
  2. To what extent does internal audit aid in the prevention of fraud in Zenith Bank Plc?
  3. What is the role of internal audit in the control of fraud in Zenith Bank Plc?

1.5     Research Hypotheses

The following hypotheses are formulated for the study:

HO1:   Internal audit has no significant role in the detection of fraud in Zenith Bank Plc.

HA1:   Internal audit has significant role in the detection of fraud in Zenith Bank Plc.

HO2:   Internal audit has no significant role in the prevention of fraud in Zenith Bank Plc.

HA2:   Internal audit has significant role in the prevention of fraud in Zenith Bank Plc.

HO3:   Internal audit has no significant role in the investigation of fraud in Zenith Bank Plc.

HA3:   Internal audit has significant role in the control of fraud in Zenith Bank Plc.

1.6     Significance of the Study

The findings of this work will be of immense significance to the banking sector in Nigeria. It will go a long way in enlightening them on the concept of internal audit as well as its role in the management of fraud.

It will also benefit other organizations. The findings from this study will aid them to apply better internal auditing strategies or effective control mechanisms in checking fraud in their diverse organizations.

It will as well benefit the general populace. They will be enlightened on the concept of internal auditing as well as its roles.

Students and researchers will as well benefit from this study. They will widen their scope from the information contained in this study.

1.7     Scope of the Study

Internal audit covers a large area in every organization. However, this study will concentrate only on the aspect that concerns fraud detection, fraud prevention and fraud control. Other aspects of internal control will be considered in this study.

1.8     Definition of Terms

Auditing:Auditing is a branch of accounting concerned with the efficient use of resources to achieve a previously determined objective or set of objectives contained in a plan (Obazee, 2012).

Internal Audit:Internal auditing is the whole system of auditing, financial and otherwise, intended to secure management information and reliability of accounting records (Gbenga, 2011).

Bank Fraud:Bank fraud is defined as the use of fraudulent means to obtain money, assets, or other property owned or held by a financial institution, or to obtain money from depositors by fraudulently representing to be a bank or financial institution (Daniel, 2012).

Internal Control System: This is defined as the whole system of control, financial and otherwise established by management in order to carry on the business of the enterprises in an orderly and efficient manner (Beattie, 2006).

Bank:A bank is a financial intermediary that accepts deposits and channels those deposits into lending activities, either directly by loaning or indirectly through capital markets (Doolan, 2009).

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USE OF ICTS IN STUDENTS’ RECORDS MANAGEMENT IN KADUNA STATE UNIVERSITY

ABSTRACT

The use of ICTs in the management and safe keeping of students records should become the order of the day as it has many benefits in the academic and university cycle, as it is providing timely access and easy retriever of student information. This study investigated the use of ICTs for students records management in Kaduna State University. A descriptive survey research design was adopted and questionnaire was used for data collection. The sample of the study was drawn from the population through multi-stage sampling whereby five (5) faculties were randomly selected and thereafter a total sample size of 120 questionnaire were retrieved and analyzed using tables, percentages, mean, standard deviation and frequency counts. Findings show that ICTs are available and accessible to records managers as they use it to store students records such as the students results (Summary sheets) 100% and student transcripts (100%). Finally, it was revealed that epileptic power supply (100%) and poor maintenance culture (98%) are the major challenges hindering the use of these ICTs by records managers in the university. It was recommended that the university and governing bodies should provide constant electricity to enable records managers use the available ICTs, it was also recommended that the value of proper maintenance culture be taught in the university.

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THE USE AND EFFECTS OF INFORMATION AND COMMUNICATION TECHNOLOGY (ICT) ON INFORMATION MANAGEMENT IN FEDERAL HIGH COURT, KADUNA

ABSTRACT

 

The primary aim of this research is to access “The Use and Effects of Information and Communication (ICT) in Information Management in Federal High Court Kaduna. The research design adopted was the survey method using questionnaire as instrument for data collection. The population of the study comprised of the librarians, judges, lawyers and justice administrators in Federal High Court Kaduna totalling 180, but 69.44% of the population were the sample size representing 125 respondents. However, 125 questionnaires were administered to 125 respondents in which 7 were found missing and 3 found invalid. So the research used 115 valid questionnaires in the study. In the study, it was found that types of ICT facilities used to facilitate its information management such as computers, internet facilities, CDs/DVDs players, scanners and photocopiers; information resources available in the Federal High Court Library managed with the use of ICTs for efficient service delivery are textbooks, reference materials,  reports, and government publication; ICTs effectiveness in information recovery and services is moderate; and that ICT has effect in Federal High Court in the area of transparency, security of court document, easier and faster access to information, cost savings, space savings and quick dispensation of justice. Based on the findings recommendations were also given such as Acquisition of IT skills by Lawyers, Judges, Litigants, Court Officers (i.e. Clerks, Registrars) and other stakeholders must be made mandatory.

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ASSESSMENT OF THE ROLE OF INTERNAL AUDITING IN THE EFFECTIVE MANAGEMENT OF PUBLIC ORGANIZATION

ABSTRACT

This research was on “Assessment of the Role of Internal Auditing in the Effective Management of Public Organization” with reference to Benue State University, Makurdi, as a case study. The study specifically examined the role of internal auditing in the areas of planning, organizing, staffing, directing and controlling which constituted the variables of the study. Five research questions and five hypotheses guided the study. The survey method was used for the study with a population of 70 respondents comprising Head of Departments, staff of the Internal audit Department, Bursary unit and Lecturers of Educational Management, of which a sample size of 50 was used. A self structured questionnaire titled “The Role of Internal auditing in the Effective Management Questionnaire (TRIAEMQ)”was used to collect data from the respondents. The data was analyzed using simple percentages. The study made the following findings that: internal auditing has significant influence on planning in Benue State University; there is a significant impact of internal auditing in organizing Benue State University; internal auditing has significant impact on staffing in Benue State University; internal auditing has a significant role to play in directing the affairs of the school; internal auditing has a significant impact in controlling the institution: Due to the relevance of internal auditing, the researcher recommended that: plans should be properly scrutinized by the internal auditors before implementation so as to help detect and correct errors; the school management should adopt the recommendations of the internal audit department; staff audit should be carried out at regular intervals and should be handled strictly by the university’s audit department; the management on their part should acknowledge the report submitted to them and allocate more power to the internal audit unit to ensure independence; the internal auditors should be allowed to carry out audit on the bursary unit, as this will ensure financial control.

 

CHAPTER ONE

INTRODUCTION

1.1     Background of the Study

The role which internal auditing plays is enormous in any organization or educational institution, thus the function and existence of internal audit department in an organization or educational institutions cannot be overemphasized considering the enormity and embodiment of trust, responsibility and accountability accorded to this department.

According to Obazee, (2009), internal auditing can be defined as an independent activity objectively, confirmatory, and consultant determined to add value and improve the organization’s operations and by helping them to achieve their objectives through a systematic and disciplined method to evaluate and improve the effectiveness of risk management and control processes and governance.

According to the American Institute of Management (1959:6) management is guiding human and physical resources into dynamic organizational units which attain their objectives to the satisfaction of those who served and with a high degree of morale and sense of attainment in the part of those rendering services.

Ogbonanya (2009) defined management as a social process that has goals and objectives to achieve. Management is also the guidance or directing of people towards the attainment of organizational goals and objectives. Management involves Planning, Organizing, Staffing, Directing and Controlling.

Planning is the basic function of management. It deals with chalking out a future course of action & deciding in advance the most appropriate course of actions for achievement of pre-determined goals. According to Koontz (1968) “Planning is deciding in advance – what to do, when to do & how to do. It bridges the gap from where we are & where we want to be”. A plan is a future course of actions. It is an exercise in problem solving & decision making.

Organizing is the process of bringing together physical, financial and human resources and developing productive relationship amongst them for achievement of organizational goals. According to Henry Fayol (1999), “To organize a business is to provide it with everything useful for its functioning i.e. raw material, tools, capital and personnel”. To organize a business involves determining & providing human and non-human resources to the organizational structure. Organizing as a process involves:

  1. Identification of activities.
  2. Classification of grouping of activities.
  3. Assignment of duties.
  4. Delegation of authority and creation of responsibility.
  5. Coordinating authority and responsibility relationships.

Staffing is the function of manning the organization structure and keeping it manned. Staffing has assumed greater importance in the recent years due to advancement of technology, increase in size of business, complexity of human behavior etc. The main purpose of staffing is to put the right man on the right job i.e. square pegs in square holes and round pegs in round holes. According to Koontz & O’Donell (1968) “Managerial function of staffing involves manning the organization structure through proper and effective selection; appraisal & development of personnel to fill the roles designed on the structure”. Staffing involves:

  1. Manpower Planning (estimating man power in terms of searching, choose the person and giving the right place).
  2. Recruitment, Selection & Placement.
  3. Training & Development.
  4. Performance Appraisal.
  5. Promotions & Transfer.

Directing is that part of managerial function which actuates the organizational methods to work efficiently for achievement of organizational purposes. It is considered life-spark of the enterprise which sets it in motion, the action of people because planning, organizing and staffing are the mere preparations for doing the work. Directing is that inter-personal aspect of management which deals directly with influencing, guiding, supervising, & motivating sub-ordinates for the achievement of organizational goals. Directing has following elements: Supervision, Motivation, Leadership, & Communication.

Controlling implies measurement of accomplishment against the standards and correction of deviation if any to ensure achievement of organizational goals. The purpose of controlling is to ensure that everything occurs in conformities with the standards. An efficient system of control helps to predict deviations before they actually occur. According to Theo Haimann, “Controlling is the process of checking whether or not proper progress is being made towards the objectives and goals and acting if necessary, to correct any deviation”. According to Koontz & O’Donell “controlling is the measurement & correction of performance activities of subordinates in order to make sure that the enterprise objectives and plans desired to be obtained are being accomplished”. Therefore controlling has following steps:

  1. Establishment of standard performance.
  2. Measurement of actual performance.
  3. Comparison of actual performance with the standards and finding out deviation if any.
  4. Corrective action.

Planning is an intellectual and continuous managerial function and is the beginning of the process of management. Planning as earlier stated is a futuristic course of action aimed at harnessing the organizational resources such as man, material, financial and time resources. The main reason for planning is to utilize the available but limited resources; the essence of planning is to distribute these resources to various departments according to their needs and priorities. Hence internal auditing comes to play an active role carried out by the internal auditor. The internal auditor establishes checks to ensure that such resources are deployed to the various units and are effectively utilized in line with its purpose as earlier planned. The internal auditor also cross checks all plans to ensure that they are relevant in moving the organization forward and not just mere schemes for money laundering.

The organizing function of management naturally and logically follows the planning function. The school management decides what they want to accomplish, be it profit, and return on investment, student graduated or whatever performance measure and the objectives for the type of institution they are managing. But before these objectives can be established, somebody must do some work and they must do the right work. It is through this that the management decides what strategy to be used in ensuring accomplished planned objective, it also involves the line of authority and how responsibilities are assigned. It is now the responsibility of the internal audit department to ensure that there is a smooth flow of delegation of duties from a superior to a subordinate. The internal auditor goes through the organizational structure to ensure the right people are in their right positions because an effective organizational structure will enable the managers allocate resources amicably.

Staffing involves managing the organizations structure through proper and effective selection, appraisal and development of personnel to fill the roles designed into the structure. It is also concerned with the placement, growth and development of members of the organization whose function is to get things done through the efforts of other individuals. Internal auditing assumes a very important role in the employment of staff. During recruitment of staff the auditor ensures that only people who merit the job are offered employment. Nevertheless, the internal audit department also helps in discovering ghost workers through staff audit.

 Directing is a process in which the managers instruct, guide and oversee the performance of the workers to achieve predetermined goals. Directing is the heart of management process. Planning, organizing, staffing has got no importance if directing function does not take place. After instructions have been passed to the subordinates, the internal auditors serve as supervisors who guide the efforts of employees and other resources to accomplish stated to ensure that every instruction is executed to the latter.

Controlling is an important function of management because it helps to check the errors and to take the corrective action so that deviations from standards are minimized and stated goals of the organizations are achieved in a desired manner. Controlling therefore is the job of internal auditors to do, thereby evaluating performance compared to plan, reporting deviations in time, taking corrective actions by establishing standards and goals, appraising performance and correcting deviations.

Internal auditing therefore becomes a necessity, taking into cognizance the extended span of control faced by the management with regards to Planning, Organizing, Staffing, Directing and Controlling of labor, and materials in conducting the affairs of the institution. The work and activities carried out by the internal audit department is very relevant and important especially in our modern day organizations and have been saddled with the responsibility to offer advice to the management and enforce the operations of internal control and internal checks in the organization. The hitches, inefficiencies and impediment during day to day activities are controlled. Internal auditing is an organizations initiative to monitor and analyze its own operations in order to determine how well it conforms to a set of criteria.

Internal auditing is an ongoing appraisal of the financial health of an organization by its own employees; employees who carry out this function are called internal auditors (www.investorswords.com). Their duties are usually defined by the management and they include:

  1. Measurement of the adequacy and effectiveness of the internal control system on a continuous basis;
  2. Routine checks to prevent and detect errors and frauds;
  3. Provision of hireling advice to management on internal control matters;
  4. Investigation of reported cases of all practices;
  5. Provision of statistical data for management information and decision making.

1.2     Statement of the Problem

Internal auditing for years has been a very vital tool which aids an organization to detect errors and discrepancies before they occur. It is a proactive measure towards unforeseen contingences. In the course of this study here in Benue State University, the researcher was able to make observations, inquiries and gather information regarding the problems of the management of institution that proper auditing would have detected and taken care of. Below are the problems;

Over population: is an undesirable condition where the number of existing human population exceeds the carrying capacity. This is the biggest problem faced by the school management; the university is congested and cannot accommodate the thousands of students seeking admission into the school. Currently the management is admitting more than she can cater for, this situation would have been avoided had it been proper auditing was employed from the onset. It is the responsibility of the internal auditor to advice the school management on the number of students to offer admission considering the available facilities in the school, but perhaps maybe the internal audit department was boycotted. 

Poor maintenance culture: It is only proper maintenance that enables equipments and facilities to reach or exceed its life span; however poor maintenance leads to its malfunctioning and damage. The maintenance unit of the school charged with the responsibility of carrying out proper maintenance on equipments and facilities within the school campus are lagging behind. For instance, at the initial commissioning of the Chemistry Department Auditorium, all air-conditions were working in their full capacity, but today not even one is active. This is as a result of poor maintenance, now this is where internal auditing play a very important role to make sure that money allocated for this purpose is utilized and not looted by officials.

Inadequate Hostel accommodation: This complements the first problem mentioned (over population), a situation where the school admits 7000 students and has accommodation for only 2000 students it becomes difficult for the school management to monitor the activities of her students. This also exposes students to various social vices such as cultism, prostitution, robbery e.t.c since 70% of the total number of students stay outside the school campus, the researcher is also affected.

Shortage of lecture halls: Due to the overpopulation of students in the university there is shortage in lecture venues, students now receive lectures in dilapidated buildings such as the Technical block, and lectures are held in improvised open arena like the convocation square which is not conducive for learning.

All these problems have in one way or the other affected the development and smooth running of the institution, in essence the problem is lack of internal auditing and supervision in all the various departments in the university.

1.3     Purpose of the Study

The purpose of this study is to examine the role of internal auditing in the effective management of Benue State University, Makurdi. The purpose of this study is;

  1. To investigate how internal auditing facilitates planning in Benue State University.
  2. To find out if internal auditing has any role to play in organizing Benue State University.
  3. To find out how internal auditing affects staffing in the University.
  4. To find out what role internal auditing plays in directing the affairs of the school.
  5. To find out how internal auditing assists in controlling the institution.

1.4     Research Questions

To guide this project, (5) five research questions were formulated as follows:

  1. How does internal auditing facilitate planning in Benue State University?
  2. What are the roles internal auditing plays in organizing the University?
  3. Do you think internal auditing affects staffing in the University?
  4. What are the roles internal auditing plays in directing the affairs of the school?
  5. Do you know if internal auditing assists in controlling the institution?

1.5     Research Hypotheses

Ho1:  Internal auditing has no significant influence on planning in Benue State University.

Ho2:  Internal auditing has no significant role to play in organizing Benue State University.

Ho3:  Internal auditing has no significant influence on staffing in Benue State University.

Ho4:   Internal auditing has no significant role to play in directing the affairs of the school.

Ho5:  Internal auditing has no significant effect in controlling the institution.

1.6     Significance of the Study

The findings in this work will reveal reasons why internal auditing is a vital tool used in enhancing the effective management of any organization, especially Benue State University. It will also establish reasons for the need of an internal audit department in every organization. This research work will be beneficial to the following group of persons;

Organizations: This work will be of relevance Benue State University because the researcher discloses the basic rudiments required to foster effectiveness, the research provides moral influence to protect efficiency and assist the management in dealing promptly with issues which would have created problems if left to linger until they generate more problems.

The researcher: will be of utmost benefit because this project will test his intellectual abilities, it will also broaden the researcher’s knowledge and enable him read wide. It will make the researcher acquainted with various concepts and principles.

Educational Management Students: This work will serve as a reference point to students who will like to carry out further research on the same topic or a similar topic to this because the researcher has put together a body of knowledge that will be useful.

1.7     Scope of the Study

The scope of this study focuses on the role of internal auditing in effective management, using Benue State University, Makurdi.

The study covers the basic functions of management that makes up the variables of this study. They are; Planning, Organizing, Staffing, Directing & Controlling as they relate to auditing in Benue State University.

1.8     Operational Definition of Terms

In this section, the researcher will give definitions of the basic concepts of the search.

  1. Internal auditing
  2. Management
  3. Effective
  4. Planning
  5. Organizing
  6. Staffing
  7. Directing
  8. Controlling

 

  1. Internal Auditing: Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes.
  2. Management: Management is the coordination of all the process of planning, organizing, staffing, directing and controlling in order to attain organizational objectives. Management is the judicious application of the human, infrastructural, material, financial and time resources towards the attainment of organizational objectives.
  3. Effective: Been adequate to accomplish a purpose, producing an intending or expected result.
  4. Planning: Deciding today what you want to achieve in the near future considering your available resources. It is laying down pre-determined goals and defining means of achieving them.
  5. Organizing: Establishing a relationship between all components of an organization, creating structural line of authority which define what is to be done, by whom and how.
  6. Staffing: This entails recruitment, replacement and training of personnel as well as maintenance of favorable work climate or condition of service.
  7. Directing: Deciding what specific thing each staff should do, establishing order and instructions for each member as well as offering leadership in the entire work place.
  8. Controlling: The appraisal and examination of results during which weaknesses and errors are uncovered and steps taken to prevent their reoccurrence.

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