EFFECTIVENESS OF INTERNAL CONTROLS IN ENHANCING ACCOUNTABILITY IN COOPERATIVE SOCIETIES IN BENUE STATE

This study empirically examined the effectiveness of internal controls in enhancing accountability in cooperatives within the Akperan Orshi Polytechnic community in Benue State. Cooperatives are an important source of affordable finance for low- and medium-income earners worldwide, but their long-term survival depends on proper management. Effective and efficient internal control systems play a crucial role in supporting cooperative operations. Guided by specific research objectives, questions, and hypotheses, the study adopted a quantitative, non-experimental correlational design. A total of 108 cooperative employees were selected through total population sampling, and a well-structured questionnaire was used to measure internal control and accountability. Data were analyzed using Mean, Pearson r, and Regression Analysis. Findings revealed a very high level of internal control across all indicators and a similarly high level of accountability among cooperatives. Results further showed that internal control is significantly correlated with accountability, with a p-value below the level of significance. Overall, internal control had a significant influence on accountability, with control activities emerging as the strongest predictor. The study recommends that management should ensure proper tracking of variances, apply back flush techniques where necessary, and adhere strictly to established accountability procedures within the cooperative sector.