Impact of Internal Control System and Financial Performance of Small and Medium Scale Enterprises in Kebbi State, Nigeria

The success of every organisation depends on her financial capacity, which plays a fundamental role in production. In recent time, poor financial capacity among industries in the Nigerian productive sector has resulted into poor internal Control policies. This study investigated the impact of internal control and financial performance on small and medium scale enterprises in Kebbi State, Nigeria. A descriptive survey design research was adopted. The estimated workers’ population of all respondents selected as of 2025 were 2,200 which consist of CEO’s, Managers, and Internal control units of the various SMEs in Kebbi State, Nigeria. A total of 338 respondents were sampled for the study using simple random sampling technique. A self-designed questionnaire was administered. The Pearson Product Moment Correlation Coefficient Analysis was employed to test the five hypotheses with a two-tailed test of significance at P