This project work is aimed at highlighting the financial control in banking industry as a tool of evaluating the performance of union bank Nigerian Plc for investment decisions.

The chapter one is the introduction will also explain the meaning of financial control it explain statement of problems and purpose of the study and its significance objectives of the study as well as the definition of terms with respects of financial control.

Chapter two deals with the literature review then the explanation of selected financial control.

Coming to chapter three which discuss about research methodology, the design describe here. Then the techniques for collection of data will include the questionnaire, personal interview and secondary source. The data analytical tools to be used as percentages size analysis and chi-square.

Then chapter four will show the collection of data and the analysis of the data collected. Lastly in chapter five, Summary, findings to be made will be stated followed by conclusion and recommendations to ensure effective and efficient use of financial control by the users for investment decision. The conclusion will also inform the readers or users that the challenges control or benefits financial control in evaluating the performance of companies for investment decision cement be over emphasized and that if neglected the share holders or investors will not know their position or gate of their respective companies.

TABLE OF CONTENT

Title page … … … … … … … … i

Approval page … … … … … … … … ii

Dedication … … … … … … … … iii

Table of Contents … … … … … … … iv

CHAPTER ONE

1.0 Introduction

1.1 Statement of problems

1.2 Purpose of the study

1.3 Statement of hypothesis

1.4 Significance of study

1.5 Scope of the study

1.6 Limitations of the study

1.7 Definition of terms.

CHAPTER TWO

2.0 Review of related literature

2.1 Nature of control financial literature

2.2 Types of financial control

2.3 Internal and External control

2.4 Limitation of financial control

2.5 Evaluation of financial control

2.6 UBN PLC loan advance interest rate

2.7 UBN PLC corporate objectives and credit Policy

2.8 UBN PLC treasury management with credit policy for industrial account.

CHAPTER THREE

3.0 Research methodology

3.1 Research Design

3.2 Instrument for data Collection

3.3 Area f Study

3.4 Population of the study

3.5 Method of data Analysis

3.6 Validation of the instrument

3.7 Reliability of the Instrument

3.8 Data Presentation

3.9 Method of data Collection

CHAPTER FOUR

4.0 Introduction

4.1 Analysis and data Interpretation of data

4.2 Data presentation and Analysis

4.3 Analysis of financial control

4.4 Analysis of Question Response

4.5 Findings of the study /Discussions of the findings

CHAPTER FIVE

5.0 Summary, Conclusion and Recommendations

5.1 Summary of the Procedures used in the study

5.2 Summary of the findings

5.3 Conclusion

5.4 Recommendation/Suggestion

5.5 Suggestions for further Research

5.6 Bibliography

5.7 Appendix

CHAPTER ONE

1.0 INTRODUCTION

It is impressive to state that success or failure of any industry (most especially the banking industry) depends on how well the finance is controlled. Some banks have liquidated due to ineffective financial control.

Financial control thus be defined as the process which assumes that financial resources are obtained economically on used efficiently and effectively in the accomplishment of desired goals. It will be found that there control parameter or benchmarks, which becomes the standard against which subsequent actions are compared are themselves the product of financial planing decisions. However, since financial control is an assurance process, it includes the process of decision making. If the assertion is accepted that management consist of decision and actions financial control becomes a part of the process f making financial decision but not the decision themselves.

It covers the entire process of monitoring actions emanating form the decision seen as an integral part of financial management, it also forms part of planning, budgeting, accounting, reporting and reviews.

A financial control system has some principal characteristic.

a. Its focus is on the financial objectives (as giver)

b. It compares two typed of data planned or predetermine data and actual data.

c. It permeates all aspects of financial management functions.

d. It is concerned with those resource revenue and expenditure which can be express in monetary term or can be combined with other quantitative data to express same e.g personal, materials procurement etc.