IMPACT OF INTERNAL CONTROL MECHANISM FOR SUCCESSFUL OPERATION IN AN ORGANIZATION PARTICULARLY FIRST BANK OF NIGERIA, KADUNA SOUTH BRANCH.

ATTENTION:

BEFORE YOU READ THE CHAPTER ONE OF THE PROJECT TOPIC BELOW, PLEASE READ THE INFORMATION BELOW.THANK YOU!

INFORMATION:

YOU CAN GET THE COMPLETE PROJECT OF THE TOPIC BELOW. THE FULL PROJECT COSTS N5,000 ONLY. THE FULL INFORMATION ON HOW TO PAY AND GET THE COMPLETE PROJECT IS AT THE BOTTOM OF THIS PAGE. OR YOU CAN CALL: 08068231953, 08168759420

IMPACT OF INTERNAL CONTROL MECHANISM FOR SUCCESSFUL OPERATION IN AN ORGANIZATION PARTICULARLY FIRST BANK OF NIGERIA, KADUNA SOUTH BRANCH.

CHAPTER ONE

INTRODUCTION

1.1    BACKGROUND TO THE STUDY

In this chapter, the researcher intends to look and conduct research on the Impact of Internal Control Mechanism for successful operation in an organization particularly First Bank of Nigeria, Kaduna South Branch.

According to Weber (2010), define impact “as a powerful effort that management has in order to perform their function effectively and to achieved their goals or objective.

According to Benarivo De Guisppee (Augustan Gill, 1943), he said that internal control is a plan of organization and all of the coordinate methods and measures adopted within a business to safeguard its environment, check it is effective and efficient and encourage adherence to prescribed managerial policies.

Louis Fisher (2004) said that Operation is an organized activity in an organization that involves several people performing different task in order to meet organizational goals.

Some of the interesting areas about the topic is as follows:

1.           Fraud and Error Prevention: According to Adebayo Adedeji (1979), the responsibility for the prevention of frauds and errors in organization is the responsibility of management, which is usually achieved through the implementation and continuing operation of adequate systems of internal control.

2.           Discover Good Internal Control System: Rober H. Haverman (2004) said that a good internal control system should have a proper coordination and communication network for decisions and policies of management to be effectively communicated throughout the organization and the result thereby reported back efficiently.

1.2    STATEMENT OF THE PROBLEM

The most serious problem hampering the smooth operation in public and private sectors at all the levels has been fraud, errors, defalcations, mismanagement and abuse of office.

Applicants are complaining bitterly that First Bank of Nigeria, Kaduna South branch do not allow staff to go on training and development having worked for specific period of time with the bank.

Another paramount problem facing the organization as regard to the recruitment, selection, training and development of applicants or candidates during and after an interview because of the pressure by the top official to select their candidate of the applicants regardless of their betterment.

No fair play for promotion and training in the organization

The condition of work is not adequate and the problems of motivation and grievances settlements procedures are not adequate as well.

Over the years, various management has been trying to institute a corrective measure. In spite of all these, a lasting solution is still far reached. At times, one tends to wonder if at all the numerous internal control measures instituted in public and private organizations do function, and if they do, to what extent can one conveniently at attest to the fact that internal controls and measures have contributing towards solving the inherent problems that exist in the organization concerned.

The research examines the internal control mechanism of First Bank of Nigeria Plc. With a view to identifying to what extent the controls instituted were able to achieve the goal which they were meant to.

It is note worthy that what matters most is not only instituting internal control mechanism in an organization but the system should be subjected to a process of continuous review and appraisal if it is to function properly and achieve the purpose for its installation.

1.3    OBJECTIVES OF THE STUDY

The aim of this study is to assess the effectiveness of internal control mechanism on the performance of workers in organization particularly First Bank Kaduna South Branch.

The research is an effort to determine the prospects and problems of internal control mechanism on the performance of workers in an organization particularly First Bank of Nigeria, Kaduna South Branch are as follows:

i)            To examine the impact of internal control mechanism in First Bank of Nigeria Plc.

ii)          To find out the problems of internal control mechanism face in implementing on the performance of personnel working in First Bank of Nigeria Plc.

iii)        To determine the problems and prospect of internal control mechanism on the performance of workers in First Bank of Nigeria Plc.

1.4    RESEARCH QUESTIONS

              i)              What are the impact of internal control mechanism in First Bank of Nigeria Plc?

             ii)             What are the problems of Internal Control Mechanism faced in implementing on the performance of personnel?

            iii)            What are the problems and prospect of internal control mechanism on the performance of workers in First Bank of Nigeria Plc?

1.5    SIGNIFICANCE OF THE STUDY

This project is very relevant and important to the following categories of people:

i)            Society and the Public: Shareholders, customers and the public at large will benefit from this project because it gives them insight to what internal control is all about, its importance to the private sector and particularly First Bank of Nigeria Plc.

ii)          Tax Authority: They will be interested in knowing how managements runs the company particularly the company looses or gains profit.

iii)        Academic Community: The researcher will add to directly available knowledge in academic world on internal control mechanism. Student, lecturers and other scholars will find it very useful and make reference to it.

iv)         Management: The study will also provide management with suggestions and recommendations on how best to improve the performance of the internal control mechanism. It is only meant as a study, it can go a long way in alleviating similar problems for some organization in the banking industry.

v)           To the Researcher: This is part of organized work for awarding HND in Human Resources Management.

1.6    SCOPE OF THE STUDY

This study is intended to cover internal control mechanism in the Nigerian banking industry with particular reference study. The First Bank of Nigeria Plc has various branches in the state of the country with the headquarters in Lagos. This study will be restricted to the Kaduna branch.

The First Bank Plc has many branches in Kaduna and other major towns of the state like Zaria, Zonkwa and Kafanchan. The study will focus on the branch along Kakuri Kaduna South from the period of six years, that is from 2006 to 2012.

1.7    LIMITATION OF THE STUDY

The general reluctance of banks, as exhibited by First Bank Plc, to let out information about their activities for external analysis has impaired this research work. The research analysis would have been relatively in-depth if all the desired information were made available. Also, the availability of a plethora of information on the subject matter constituted a source of worry at some point to the researcher.

Finally and obviously, the cost of conducting researches is quite enormous, which posed a great limitation to the work.

1.8    HISTORICAL BACKGROUND OF THE CASE STUDY

First Bank of Nigeria Plc for over a century, has distinguished itself as a leading banking institution and a major contributor to the economic advancement and development of Nigeria.

First Bank was founded in 1894 by Sir Alfred Jones, a shipping magnate from Liverpool, the bank commenced business in the office of Elder Dempster and Company in Lagos.

It was incorporated as a limited liability company in London on March 31, 1894 with head office in Liverpool and started business under the corporate name of the Bank of British West Africa (BBWA) with a paid up capital of 12,000 pounds sterling. It commenced business upon absorbing its predecessor the African Banking Corporation which had been established earlier in 1892. This signaled the origin of the preeminent position which the bank was to attain in the banking industry in West Africa. In the early years of operation, the bank recorded an impressive growth and worked closely with the colonial government in performing the traditional function of a central bank such as issues of specifies in the West African sub region.

To justify its West African coverage, a branch was opened in Accra, Gold Coast (now Ghana) in 1896 and another in Freetown, Sierra Leone in 1898 which marketed the genesis of banks international operations. The second branch of the Bank in Nigeria was opened in the old Calabar in 1900 and two years later the services of the bank were extended to Northern Nigeria. With a network of 411 branches (as at May, 2012) spread throughout the federation, the bank maintains banking industry. The bank also has a branch in London and had diversified into a whole range of banking activities and services including commercial merchant and international banking.

The bank has continued to remain the leader in the financing of long-term development project in the economy. The genesis of this was in 1947 when a long-term loan was advanced to the colonial government, to demonstrate its commitment to its customers and the development of the Nigeria economy, the bank has since diversified its loan and credit facilities to various sectors of the economy.

At the inception of the bank’s operation in 1894 it has staff strength of six, comprising three Europeans and three Africans. Today, the bank is fully Nigerianized and in response to the aspirations and yearning of the Nigerian people and government, as well as the bank’s determination to support the country economy.

To be well positioned for opportunities in the changing market environment, the bank undertook and several restructuring exercises. First it changed its name from the Bank of British West Africa to Bank of West Africa in 1957 and Standard Bank of British West Africa Limited in 1966. Then, the bank was incorporated locally in 1969 as the Standard Bank of Nigeria limited in line with companies decree of 1968. Thereafter, active participation of Nigerians in the management of the bank became a matter of corporate policy. The bank got listed on the Nigerian Stock Exchange (NSE) in March 1971 and has won the NES President’s Merit Award eight times as the bank with the best financial report.

Changes in the name of the bank also occurred in 1979 and 1991 to First Bank of Nigeria Limited and First Bank of Nigeria Plc respectively. In 1985, the bank introduced a decentralized structure with five regional administrations. This was fine-tuned in 1992 to enhance the bank’s operational efficiency. In 1996, it introduced the FBN Century II Project to resolution its operation in line with the dynamics of the market.

In readiness for the keen competition occasioned by government’s decision to liberalize the country’s financial sector. Also the bank in a consordian with other banks in promoting a smartcard project aimed at eliminating the risk associated with carrying huge cash for transactional purposes. The bank’s brand is called First Bank Value Card.

Over the years, the bank has experienced phenomenal growth, from N107.599 million in 1993, the banks share capital had grown to N530.309 million by March 1999. The groups total asset base was N139.785 billion while its deposit base stood at N89.868 billion as at March, 1999. As a further demonstration of First Bank’s indisputable profitability and leadership in the Nigerian financial industry. The bank declared a profit after tax of N12.4 billion for the year ended March 31, 2008.

Demonstrating the confidence the public has in First Bank, the bank offer for sale of over 2 billion shares in 2009 was fully subscribed and that 2.5 billion in 2010 was over subscribed by 18.79%. The bank has over 300,000 individual and institutional shareholders in all part of the country. Its leading position in the private sector drives from its consistent recorded as a successful financial institution.

Below is the organizational chart of First Bank Plc:

 

1.9    DEFINITION OF TERMS

Some of the technical terms used in writing the project are defined for simplicity.

i)            Human Resources: The administration and policy makers of a business or organization.

ii)          Impact: Is a powerful effort that management has in order to perform their function effectively and efficiently to achieve their goals and objectives.

iii)        Control: Is a plan of organization all of the coordinate methods and measures adopted within organization to safeguard its environment and check it is effective and encourage adherence to prescribed managerial policies.

iv)         Operation: Is an organized activity in an organization that involves several people performing different task in order to meet organizational goals.

v)           Internal: Is an activity put in place within the organization by management in order to meet their goals.

vi)         Objective: Specific goals to be attained should be measurable in terms of growth, quality and time.

CHAPTER TWO

LITERATURE REVIEW

2.1    INTRODUCTION

In this chapter, the researcher attempts to bring into light the writing of different scholars and academicians in form of books, magazines, journals and paper presented, which have been written on the subject matter of this project. The subject matter being analysis of the evaluation of internal control mechanism in financial institution is the purpose of the research work.

It is on the acknowledgement of this fact and for better understanding of basic phenomenon of internal control mechanism (especially in financial institutions) that set out to sieve such relevant views from the numerous sources, so as to give more insight into the topic at hand.

2.2    INTERNAL CONTROL MECHANISM

Auditing (2004) defines an internal control mechanism as the whole mechanism of controls, financial and otherwise, established by the management in order to carry on the business of the enterprises in an orderly and efficient manner, safeguard its assets and secure as far as possible the completeness and accuracy of the records.

2.2.1 OBJECTIVE OF INTERNAL CONTROL MECHANISM

According to Koleade (2009) viewed that: Internal control does not make fraud impossible by any means, but they make it more difficult and the chance of detection much greater. According to Becky (2005) in his view stated that: An entity’s internal control mechanism can be through of as the nerve centre of internal control mechanism are to safeguard assets, check accuracy and reliability of accounting data, promote operational efficiency and encourage adherence to prescribed managerial policies. A more specific and operational list of objectives include a mechanism designed to ensure:

(a) Authorization

Guley, (2003) in his view stated that starting point for establishing accounting control of transaction is appropriate authorization, obtainable reasonable assurance of appropriate general or specific authorization requires independent evidence that authorization is issued by persons accounting within the scope of their authority and that transaction confirms with the terms of the authorization.

(b) Validity

Controls provide reasonable assurance relative to the validity or existence of assets and liabilities at a given date and whether recorded transactions have occurred during a given period.

(c) Proper Recording

The objective of internal accounting control with respect to the proper recording of transaction encompasses several sub-objectives, these includes:

i)            Completeness: That transaction are not omitted from the accounting records.

ii)          Valuations: Transactions are to be recorded at the actual amount that they transpired.

iii)        Classification: Transaction are to be classified in the appropriate record.

iv)         Timing: Transactions are to be recorded in the accounting period in which the accounted additionally they are to be recorded so promptly as practicable when recording is necessary to maintain accountability.

(d) Accountability and Comparism

This accounting objective or internal control mechanism is for assets from the time of their acquisition until their disposition. This requires maintaining records for accountability with assets to determine whether the actual assets agree with the recorded accountability.

(e) Protection and Limited Access

Anita (2010) view that control should provide adequate protection for assets such protection is facilitated through segregation of incompatible assets and requires that access to assets should be limited to authorized personnel.

2.3    TYPES OF INTERNAL CONTROL MECHANISM

Fry (2004) categorized internal control mechanism into two types:

a.           Administrative Control Mechanism

b.           Accounting Control Mechanism

a)           Administrative Control Mechanism

This is also defined in SAS number one, section 320 to include the plan and procedures and records that are concerned with the procedure and rewards i.e. management authorization of transaction. Such authorization is a management function directly associated with the responsibility for achieving the objective of the organization and it is the starting point for establishing accounting control of transaction. The definition focuses on organization structures as a control as well as other controls which an organization have such as:

i)            A planned organization

ii)          Identification of authority and responsibility and their delegation should be clearly specified.

b)      Accounting Control Mechanism

This comprises the plan of organization and the procedures concerned with the sage guarding of assets and the reliability of financial records and consequently are design to provide reasonable assurance that:

i)            Transaction are recorded to permit preparation of financial statement in conformity with general accepted accounting principle (GAAP) or any other criteria applicable to the statement and to maintain accountability for assets.

ii)          Transactions are executed in accordance with management general or specific authorization.

iii)        Access to assets is permitted only in accordance with management authorization.

iv)         The recorded accountability for assets is compared with existing assets at reasonable interval and appropriate action is then taken with respect to any difference.

2.4    QUALITIES OF INTERNAL CONTROL MECHANISM

The degree of excellence by which the internal control mechanism can be adjusted absolutely reliable is determined by its qualitativeness.

According to Okogun (2009), good internal control mechanism should have a well established organizational plan, defining and rotating responsibilities among staff and every transaction should be approved, executed and recorded accurately. Factors that determine, the quality of an internal control mechanism in any organization according to Maxwell (2009) include:

a)           Division of Duty: This is the process whereby organizational function are aggregated and classified into units, such that each unit is taken care of by suitable and qualified personnel. This factor is basically the foundation from which every internal control mechanism should start.

b)           Coordination: A good internal control mechanism should have a proper coordination and communication network for decision and policies of management to be effectively communicated throughout the company and result thereby reported back efficiently. This allows for the evaluation of its efficiency and continuous updating process.

c)            Internal Check: A good internal control mechanism should have an in-built mechanism in which the job of the staff could be over seen by another to prevent fraudulent attempts and omission.

d)           Rotation of Employees: This is the process whereby an employees duty consistently changed and another replacing him. This process greatly prevents mischievous acts by the previous holder of the office as he knows he might be replaced soon and the person replacing him could detect it and his being exposed could jeopardize his image and integrity.

e)           Competency of Personnel: This is infact, one of the most important aspects of a sound internal control mechanism. Clearly define and segregated duties have to manned by competent and qualities personnel.

Alawode (2007) believed that efficient and effective monitoring of duty of an office by another officer largely depends on the latter’s competence. Here it becomes independence in the institution of good internal control mechanism.

Comprehensively, the above listed points are the essential qualities of internal control mechanism without which it would amount to effort wastage instituting internal control mechanism.

2.5    BASIC TOOLS OF INTERNAL CONTROL MECHANISM

Agung (2008) in his belief stated that there are unique tasks to ensure accuracy and completeness in recording transaction effectively and efficiently in an organization. These basic control tasks help in early detection of both honest and dishonest errors. The basic control mechanism tasks instituted by majority of organizations are as follows:

a)           Authorization of Transaction: This measure is taken to ensure that only valid orders (invalid ones prevented) are recorded. Authorization could be specific or general, it is specific where an authority to undertake a transaction is made to a person for a specific transaction and general when made to department section etc.

b)           Validity of Transaction: This involves the examination of document in relation to any item of transaction by assigned persons for the evidence that such recorded transaction actually took and in accordance with prescribed instructions. By this way, processing of invalid, fictitious and non-existence transactions are prevented.

c)            Checking for Completeness: Checking for completeness involves the process of ensuring proper summarization of generated information for proper preparation of financial statement and related report. Maintenance of subsidiary records control account and other recorded transactions is very much necessary for purpose of serving as check against balance in the financial statements and other reports as they remain in their source.

d)           Checking for Accuracy: This is one of the most important party basic control tasks instituted by any organization. It involves the process of ensuring the correct values are recorded for each transaction in proper book of account and on regular basis. Achievement of the above control largely depends on some key factors which are:

i)            Proper Segregation of Duties: Ensuring that more than a person is in charge of transaction so that these could sever as an independent check to another.

ii)          Good Custodianship Arrange must be made: Some elements of restriction of access to transaction must be established. Access to items like negotiable assets e.g. inventory and other easily convertible assets should be properly restricted to authorized personnel only.

Finally, adequate supervision must be carried out. This would provide means for detecting and correcting conspicuous weakness, omitting of reconciliation, non-attendance to errors and exemptions, loss of posting of transactions to ledger, are some of the danger  that may arise.

In situation of inadequate supervision in all; for effective and efficient control measures the important of effective and efficient supervision cannot be overlooked.

2.6    MANAGEMENT RESPONSIBILITY OF INTERNAL CONTROL MECHANISM

          Decisions as regards the extent of internal control mechanism that is appropriate to the organization is the fully responsibility of management and not of an independent auditor or any other personnel. There is variability in the nature and extent of such controls between the organization and also from one unit of the organization to another. The controls used will largely depend on the nature and volume of the transactions and the degree of control. Members of the management should therefore evaluate the particular circumstances and institute all necessary control measures for all activities. In appraising the advantage of various internal control procedures, the question of their cost control cannot be over emphasized.

Extensive and too elaborate mechanism may entail excess operating cost than are justified by the protection gained (but in some instances, such excess are in the long run set off by such protection gained. It is therefore, apparently reasonable for internal mechanism to be designed to meet the requirements of individuals organizations.

Since business policies and operation method are volatiles, it calls for continual, reviewing and updating of the established mechanism of control by the management.

2.7    IMPACT OF INTERNAL CONTROL MECHANISM

Evaluation in whatever form is not without some derivable impacts so also with internal control mechanism.

These in respect with it according to Taylor and Glexen (1989) in the book general knowledge on internal control mechanism page 226 and 365 include:

a.           Providing avenue for further improvement of internal control mechanism by those responsible.

b.           Generation of flow charts of transaction: processing made and internal control procedures that help in gaining idea on the part of operators of the mechanism for the determination of fitness of their function in the whole mechanism.

c.            Development of education tolls that in a way or the other might help in seaming and assisting the local managers in understanding institutional and implementing similar controls in their individual undertakings.

d.           Provision of evaluation reports and documents: Which form an important part of management information mechanism and the basis of feedback mechanism to audit committee.

e.           Finally, it allows the efficient and effective implementation of audit task by serving firms, times as a result of the auditor’s knowledge if various control mechanism in the organization.

CHAPTER THREE

RESEARCH METHODOLOGY

3.1    RESEARCH DESIGN

The basic methodology used in this study is the survey research method. In cases where classified information to be uncovered, interviews were conducted on the appropriate officers of First Bank of Nigeria Plc, Kakuri – Kaduna South, holding managerial position and junior staff as well.

A questionnaire as developed and administered on a selected sample size representing respondents of the total population under study. Questions relating to the problem under study were asked and the response of the staff filled in the appropriate places.

3.2    RESEARCH POPULATION

Research Population refers to the entire subject which the researcher is investigating. The entire staff of First Bank of Nigeria, Kakuri, Kaduna South as a whole where data was gathered staff strength eighty (80) members spread across six departments.

3.3    SAMPLE SIZE AND SAMPLING TECHNIQUES

Out of the total population of 80 staff of First Bank of Nigeria, Kaduna South branch, 40 was used. The Yaro and Yamani sampling formula was used in choosing the sample size. This is because it gives closer representation of the population. The conclusion reached on this research shall be based on the opinion of this selected population.

3.4    METHODS OF GATHERING DATA

The sources of data collected in respect of this study were from primary and secondary sources of data:

i)            Primary Source of Data

This refers to those sources of data from which information was gathered through actual witness to the incident in question which includes oral interview of key management personnel like the manager, accountants and the internal auditor and also questionnaire. This sources give first hand information thereby providing the exact information about a fact or content of a document that exists. The various methods used in obtaining primary data include:

a.           Personal interview

b.           Observation

c.            Questionnaire

a.           Personal Interview: This is a conversation held with a person whose view are being sought on a certain subject matter. Personal interviews were conducted to obtain information which could not be well reflect in a questionnaire.

b.           Observation: This denotes a situation whereby a researcher personally observes certain procedures operations and activities in the area under study. This method reveal ideas, which were not obtainable from other methods.

c.            Questionnaire: These are sets of questions presented to the respondents in order to obtain information. Onwe (2004: 74) identifies the characteristic of a good questionnaire a good questionnaire as relevancy, consistency, usability, clarity, quantifiability, simplicity and legibility. The questionnaires used generated data in the form of Yes/No answers. It was adopted in order to enable the respondents express themselves well.

ii)          Secondary Source of Data

This comprises of data generated from related documents to the subject matter including bulletins, magazines, textbook, journals, newspapers and reports prepared by research scholars, polytechnic and economist etc. in different field.

3.5    JUSTIFICATION FOR THE METHODS USED

The method used by the researcher in conducting this study include questionnaire, interview and personal observation. The distribution of questionnaire will be based on the sample size which is based on the organizational control mechanism, from various departments. The use of interview will be made where adequate information cannot be obtained through the use of questionnaire.

This method of data collection was adopted because of its efficiency in gathering unbiased information from the selected staff within the time limit. The method was equally adopted because the population under study was literate.

3.6    METHOD OF DATA ANALYSIS

This refers to how the researcher intended to process the data and information used in the research work.

The method of data analysis adopted in this research work is the simple percentage tabulation form. This was sued in analyzing the data.

3.7    JUSTIFICATION FOR THE INSTRUMENT USED

The percentage method contains the analysis of data by fixing the data on different frequencies based on the questionnaire response and converting them into percentage for each frequencies. This method ensures that data is calculated as fast and easy as possible with minimal error.

TABLE OF CONTENTS

CHAPTER ONE: INTRODUCTION

1.1    Background to the Study    -        -        -        -        -        -       

1.2    Statement of the Problem  -        -        -        -        -        -       

1.3    Objective of the Study         -        -        -        -        -        -        -       

1.4    Statement of the Hypothesis/Research Question -        -       

1.5    Significance of the Study    -        -        -        -        -        -       

1.6    Scope of the Study      -        -        -        -        -        -        -       

1.7    Limitation of the Study       -        -        -        -        -        -       

1.8    Historical Background of the Case Study     -        -        -       

1.9    Definition of Terms    -        -        -        -        -        -        -       

CHAPTER TWO: LITERATURE REVIEW

2.1    Introduction       -        -        -        -        -        -        -        -       

2.2    Internal Control Mechanism       -        -        -        -        -       

2.2.1 Objectives of Internal Control Mechanism  -        -        -       

2.3    Types of Internal Control Mechanism -        -        -        -       

2.4    Qualities of Internal Control Mechanism    -        -        -       

2.5    Basic Tools of Internal Control Mechanism -        -        -       

2.6    Management Responsibility of Internal Control Mechanism

2.7    Impact of Internal Control Mechanism

CHAPTER THREE: RESEARCH METHODOLOGY

3.1    Research Design

3.2    Research Population

3.3    Sample Size and Sampling Techniques

3.4    Methods of Gathering Data

3.5    Justification for the Methods Used

3.6    Method of Data Analysis

3.7    Justification for the Instrument Used

HOW TO GET THE FULL PROJECT WORK

PLEASE, print the following instructions and information if you will like to order/buy our complete written material(s).

HOW TO RECEIVE PROJECT MATERIAL(S)

After paying the appropriate amount (#5,000) into our bank Account below, send the following information to

08068231953 or 08168759420

(1)    Your project topics

(2)     Email Address

(3)     Payment Name

(4)    Teller Number

We will send your material(s) immediately we receive bank alert

BANK ACCOUNTS

Account Name: AMUTAH DANIEL CHUKWUDI

Account Number: 0046579864

Bank: GTBank.

OR

Account Name: AMUTAH DANIEL CHUKWUDI

Account Number: 2023350498

Bank: UBA.

HOW TO IDENTIFY SCAM/FRAUD

As a result of fraud in Nigeria, people don’t believe there are good online businesses in Nigeria.

But on this site, we have provided “table of content and chapter one” of all our project topics and materials in order to convince you that we have the complete materials.

Secondly, we have provided our Bank Account on this site. Our Bank Account contains all information about the owner of this website. For your own security, all payment should be made in the bank.

No Fraudulent company uses Bank Account as a means of payment, because Bank Account contains the overall information of the owner

CAUTION/WARNING

Please, DO NOT COPY any of our materials on this website WORD-TO-WORD. These materials are to assist, direct you during your project.  Study the materials carefully and use the information in them to develop your own new copy. Copying these materials word-to-word is CHEATING/ ILLEGAL because it affects Educational standard, and we will not be held responsible for it. If you must copy word-to-word please do not order/buy.

That you ordered this material shows you have agreed not to copy word-to-word.

FOR MORE INFORMATION, CALL:

08068231953 or 08168759420

AFFILIATE LINKS:
myeasyproject.com.ng
easyprojectmaterials.com
easyprojectmaterials.net.ng
easyprojectsmaterials.net.ng
easyprojectsmaterial.net.ng
easyprojectmaterial.net.ng
projectmaterials.com.ng
googleprojectsng.blogspot.com
myprojectsng.blogspot.com.ng
https://projectmaterialsng.blogspot.com.ng/

 https://foreasyprojectmaterials.blogspot.com.ng/