Internal Control System Deficiency and Capital Project Mis-management in the Nigerian Public Sector

The aim of this study is to analyse the effects of internal control system deficiency on capital project management in the Nigerian public sector. A sample of two hundred and twenty eight capital projects (228) was used. Kendall's tau_ b τ, ANOVA and Chi-square X2 statistics were employed for analysing the data collected. This study finds that internal control system deficiency has significant negative effects on capital project management in the Nigerian Public Sector. The study recommends strict compliance with internal control system in the best interest of citizenry.