Influence of Internal Control Systems Mechanism in Reducing Ethical Breaches in Public Tertiary Institutions

Public tertiary institutions in Nigeria face persistent challenges with ethical breaches, including fraud and policy violations, which undermine their integrity and mission. This study investigates the influence of key internal control system (ICS) mechanisms—Segregation of Duties, Control Activities, and Information & Communication—on reducing these ethical breaches, measured through adherence to codes of conduct, prevention of policy violations, and overall improvement in ethical compliance. Employing a quantitative, ex-post facto design, data were collected via a structured questionnaire from 179 key administrative and financial staff across public tertiary institutions in North Central Nigeria. Data were analyzed using descriptive statistics, correlation, and multiple linear regression. The findings reveal that Information & Communication had the strongest significant effect on Adherence to Code of Conduct (β = 0.526, p