ABSTRACT

This study was carried to examine the impact of financial control measures on employees accountability with a particular reference to Ministry of Finance, Uyo, Akwa Ibom State. To achieve this objective, three research questions and three research hypotheses were formulated to guide this study. The data collected were analyzed using simple percentages and tables to analyze research questions and Pearson Correlation method was used for testing of research hypotheses. After careful analysis of the data, the following findings were revealed that; there was a relationship between internal audit and employees accountability in Ministry of Finance, Akwa Ibom State; there was a relationship between budget implementation and employees accountability in Ministry of Finance, Akwa Ibom State and there was a relationship between accounting standard and employees accountability in Ministry of Finance, Akwa Ibom State.. The study concluded with some recommendations that the organization should pay more attention on internal audit than on internal control to ensure effective financial control and improve on accountability thereafter due to the insignificant relationship internal control has on accountability and 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.

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