Internal control system and non-financial performance: Evidence from Tertiary Educational Institutions in North-eastern Nigeria

Abstract

This study examined how internal control systems affect the non-financial performance of educational tertiary institutions in Nigeria's north-eastern zone. The study used a survey research design. Only the employees of the internal audit units of the federal and state universities, federal and state polytechnics, and federal and state colleges of education at government-owned higher educational institutions in the North-eastern part of Nigeria make up the study's population of 238. Online structured questionnaires were used to gather primary data, which was then analysed using version 23 of SPSS. Descriptive and inferential statistics were used as the methods of analysis (correlation and regression analyses). The study's conclusions showed that information and communication, control activities, and control environments had a significant and favourable impact on the non-financial performance of tertiary educational institutions. According to the study's findings, the control environment, control activities, and information and communication have a big impact on how well institutions work. Thus, it is advised that public tertiary educational institutions improve their control environment, control activities, and control of information and communication in order to improve institutional performance.