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Title: Impact of internal control systems on the petrol station inventory management in Uganda: a case study of Kampala Stations Operated by Petro Uganda Limited.
Authors: Ngeta Festus, John
Keywords: Internal control systems
Inventory management
Issue Date: Mar-2000
Publisher: Kampala International University, College of Economics
Abstract: The purpose of this study was to find out the impact of internal control systems on inventory management at Petro Uganda stations in Kampala district. The first objective was to establish the nature and scope of internal control system employed at Petro Uganda. The second objective was to examine the impact of internal controls on successful management of inventory at petro Uganda stations in Kampala district. The third objective was to assess the effectiveness of the existing internal control system at Petro Uganda stations in Kampala district. The design of the study was a case study with Petro Uganda limited used as an illustrative example. The population was 12 station managers and all the population was utilized for the study. The study found out that internal controls exist in Petro Uganda. However the study also established that if at least one or more elements of internal controls are weak or inexistent the whole process is jeopardized. It was confirmed that a weak internal control system provides opportunities for fraud, waste and negligence which negatively affect inventory management thus the profitability or success of an organization. At the end of the study, it was recommended that there is need to re-evaluate and review the existing policies at petro Uganda. It was also recommended that internal audits however frequent conducted should not be seen to replace the reporting element of internal control system.
Description: A thesis submitted to the school of post graduate studies in partial fulfillment of the requirements for the award of the degree of masters of business administration of Kampala International University.
Appears in Collections:Master of Business Administration - Main and Ishaka Campus

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