The study assessed the internal control systems on performance of cooperative societies in some selected tertiary institutions in Ondo States, Nigeria. A stratified sampling technique was adopted for the study. The data were collected from members of registered cooperative societies in the selected tertiary institutions in the study area using structured questionnaire. The statistical tools used include de, Likert ratings, regression analysis and paired sample t-test. Results revealed that the selected cooperative societies often use all the key internal control measures which influence their performance, which include authorization measure (p = 0.027), arithmetic and accounting measures (p = 0.000), as well as budgetary measures (p = 0.001. The study recommended that cooperative societies in the tertiary institutions should strengthen their internal controls to ensure good performance
Keywords: Cooperative, Institutions, Internal control, Loans, Performance, Tertiary
