Tag Archives: Tertiary

Evaluation of Internal Control System on the Performance of Cooperative Societies in Selected Tertiary Institutions in Ondo State, Nigeria (Published)

The study assessed the internal control systems on performance of cooperative societies in some selected tertiary institutions in Ondo States, Nigeria. A stratified sampling technique was adopted for the study. The data were collected from members of registered cooperative societies in the selected tertiary institutions in the study area using structured questionnaire.  The statistical tools used include de, Likert ratings, regression analysis and paired sample t-test. Results revealed that the selected cooperative societies often use all the key internal control measures which influence their performance, which include authorization measure (p = 0.027), arithmetic and accounting measures (p = 0.000), as well as budgetary measures (p = 0.001. The study recommended that cooperative societies in the tertiary institutions should strengthen their internal controls to ensure good performance

Keywords: Cooperative, Institutions, Internal control, Loans, Performance, Tertiary


This study identifies those to be involved in managing Nigerian tertiary educational institutions for national security. The significance is to enhance effective and efficient tertiary educational policy formulation, planning and implementation as well as global recognition and association. Document analysis, related literature review, research questions, hypotheses, validated and reliability-tested self-constructed questionnaire and visits were used. Of the 284 tertiary educational institutions in Nigeria, 10.21% thereof was randomly selected to evenly cover the six-geopolitical zones and the FCT-Abuja. The study identified nine groups of individuals to be involved in managing tertiary educational institutions for national security and found out that there is no significant difference between staff and students on the findings. It concludes that the identification is very necessary for tertiary educational goals achievement and national security hence, recommends their involvement in managing and security issues

Keywords: Achievement, Educational, Goals, Institutions, Managing, National, Security, Tertiary