BACKGROUND OF THE STUDY Traditionally, most of our constitution and institutions arrangement has been the management and accounting of public funds. As a result of this, various rules, regulations and instructions are instituted to guide public officers in the proper conduct of the finance entrusted in their care. The constitution generally sets out total financial management and accounting of the public funds which has been in demand to the public sector more so the rendering or proper stewardship of income and expenditure of public funds.

Management involves responsibility of effective and economically planning and regulation of the operation of the operation of an enterprise which entails controls of the established pattern of accountability over receipts and expenditure of public funds. Public funds should be use for the public purpose so as to obtain proper value for money spent.

Government in the recent times believes at the demand of public financial management that is by ensuring that all financial transaction are properly document and conducted in accordance with providing rules and regulation, but this has proved wrong because public funds can be and quite often sophisticated and embezzled within the frame work of laid down procedures through inflated contract and over statement of bills and the accounting system. The value of law or the system of the organization or the management that do not know and do their works. This work seeks to look into problems and stewardship being carried out.

1.2     STATEMENT OF PROBLEM This research embarked upon is an impact of internal control system on government ministries i.e. the importance of internal control system in government ministries.

This is so because the importance of an internal control unit in government ministries is for the verification of accounts, check cases of fraud and embezzlement within the ministries. But in recent times most of this controls are no longer functioning as it seems inevitable resulting to misappropriation of funds in such ministries. The study would address the following research problems:

1. What are the impacts of the internal audit unit in the ministry of finance?
2. What are the relationships of the practical application of internal control in Kaduna state ministry of finance?
3. What are the needs for internal audit unit in government ministries?
4. What are the measures to be taken to provide useful recommendations where necessary to the study as related?

1.3     OBJECTIVES OF THE STUDY The objective of the study is to re-examine and re-asses the general financial administration and control system as regard the ministry over revenue and expenditure. It is also to take the various measures, techniques and professionalism used to check the activities of the ministry in such away as to give it the desired attention, remuneration and compensation. More, so as related to the execution, the research is intended to result in determining the effectiveness, efficiency and economical utilization of source resources using public opinion as part of financial administrative control techniques so as to achieve the desired result. The result will help in harmonizing the relationship of the ministry and public so that proper utilization of the public funds is achieved.

The research work carried out the impact of internal control system for effective financial management in the Kaduna State Ministry of finance. The following objectives are the bases for the ministry; i.        Analyzing the impact of an internal audit unit in Kaduna state ministry of finance. ii.       To relate the impact to its practical application in Kaduna State Ministry of Finance.

  1.4     RESEARCH HYPOTHESIS The research is intended to investigate the impact of internal control system in the circumstances of embezzlement and fraud detection in the ministry of finance.

Therefore the data to be collected in this exercise will be used to test the following hypothesis. H1: Effective internal control system can help to prevent and detection of fraud in the finance ministries. H0: That effective internal control system may not help to prevent and

Research is poised to confirm true or otherwise, to achieve this purpose the research has formulated the above hypothesis. That the general financial management and control system as regard revenue and expenditure is effective, efficient and technical. Also the general financial management and control system as related to the public opinion is inadequate, ineffective, and this lacks improvement in its operation achievements which will hinder general development. detect fraud in the ministry of finance.

1.5     SIGNIFICANCE OF THE STUDY The importance of the study is not related to the general public wishing to known that improvement would be made of the system where there are loop holes. It also seeks to identify problems associated with the general financial management and control system in order to help in harmonizing relationship of the inadequate financial resources with the general development. It will help in planning, controlling, modeling analyzing and decision making.

The internal audit unit is the most integral part of the internal control system in the organization. Therefore, there is need for proper organization of the internal and audit system. This research work will give a prospective view as to how the internal audit could be organized in order to keep the activities in order.

This study will also be of help to the ministry and other related organizations as to show errors and frauds and other irregularities could be easy or easily detected and prevented. It is a strong feature of any successful business. An organization could be easily detected and prevented. It is a strong feature of any successful business. An organization with in effective internal control system will find it very difficult to protect and properly manage its funds.