This research project is based on Effect of Internal Control System in enhancing decision-making in Commercial Banks, a case study bf First Bank of Nigeria Plc, Isolo Branch. It shows how internal control activities favourably and adversely affect banking industry. The researcher also discussed the regulation of companies and Allied Matter decree 1990 as it affects internal control.
In order to realize the objective of the project work, questionnaires were administered on internal control system in banking industry to determine the effect and relationship with other unit.
Findings and recommendation have also been made by the researcher at the end of this project work to facilitate the activities of internal control in Banking Industry in Nigeria.