Dr Stephen Bepeh Undie, Ebere Victor Bassey, David Etim Okon, Mine Bassey Bassey & Paulina Nyong Uwa
Abstract
The study adopted a predictive correlation research design to investigate the relationship between remote work challenges and internal control effectiveness in commercial banks in Cross River State. It was guided by two research questions and two null hypotheses tested at a 0.05 level of significance. The population was 749 permanent staff from 16 commercial banks, of whom 335 were selected as the sample. A 24-item structured questionnaire titled Remote Working and Internal Control Effectiveness Questionnaire (RWICEQ) was used for data collection. The RWICEQ was given to three experts in the University of Calabar for face and content validity. Cronbach’s Alpha statistics were used to determine the reliability of the questionnaire, which yielded a reliability coefficient of 0.87. Data collected were analysed using linear regression to answer the research questions and also test the hypotheses at the 0.05 level of significance. The findings indicated that communication barriers and technostress significantly relate to internal control effectiveness in commercial banks in Cross River State. The study recommends that the management of money-lending institutions should make investments in new communication technologies and provide adequate training to the personnel regarding their usage.