EFFECT OF CONTROL ENVIRONMENT AND RISK ASSESSMENT ON DEVELOPMENTAL OBJECTIVE ATTAINMENT IN RIYOM LOCAL GOVERNMENT, PLATEAU STATE, NIGERIA.

Abstract

This study examined the effect of control environment and risk assessment on developmental objective attainment in Riyom Local Government Area, Plateau State, Nigeria. The study was driven by concerns over the capacity of local governments to achieve developmental goals, deliver quality public services, and ensure accountability in the management of public resources. The study was anchored on system theory and complimented by contingency theory. A quantitative survey design was adopted. The study population comprised 268 staff members of Riyom Local Government Area, from which a sample of 73 respondents was selected using Yamane’s sampling formula. Data were collected through structured questionnaires measured on a five-point Likert scale. A total of 69 valid responses were analysed using SPSS version 27. Descriptive statistics, correlation analysis, and multiple regression techniques were employed to test the hypotheses at a 5% significance level. The findings revealed that both control environment and risk assessment exert significant positive effects on developmental objective attainment. Control environment emerged as the strongest predictor, indicating that ethical values, management commitment, and organisational structure play a critical role in achieving developmental goals. Risk assessment also significantly enhanced developmental outcomes through the identification and management of potential threats. The regression model showed that the two variables jointly explained 53.8% of the variation in developmental objective attainment. The study concludes that strengthening internal control systems can improve accountability, service delivery, and grassroots development in local government administration.