Internal Control Systems and Service Delivery in Government owned Universities in Ebonyi State, Nigeria.

This study investigated the impact of internal control systems on service delivery in government owned universities in Ebonyi State. Specifically, the study examined the impact of control environment, risk assessment, control activities, information and communication and monitoring on service delivery in government owned universities in Ebonyi State. The study adopted descriptive survey design where the data were obtained from primary sources using structured questionnaire. The data collected were analysed using descriptive statistics, while ordinary least multiple regressions involving ordinary least square (OLS) was used to test the hypotheses at 0.05 level of significance. The findings of the study revealed that, control environment and information and communication have negative and insignificant impact on service delivery in government owned universities in Ebonyi State. Risk assessment and monitoring have positive and significant impact on services delivery in government owned universities in Ebonyi State. Only control activity has positive but non-significant impact on service delivery in government owned universities in Ebonyi State. The implication of these results is that government owned universities in Ebonyi State have not fully implemented and integrated the five components of internal control system in a manner as to enhance the effectiveness of their service delivery. The study therefore, recommends among others, that management of the two universities should fully implement and integrate all the five components of internal control systems so as to improve on their quality of service delivery.