The impact of internal control systems on performance of Iganga municipal council:
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Date
2019-09
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Publisher
Kampala International University, College of Economics and Management.
Abstract
The main purpose of the study was to examine the impact of internal control systems on
performance of Iganga Municipal Council.
The objectives of the study were to find out the different types of internal control systems in Iganga Municipal Council, to establish the level of performance and establish the relationship
between internal control systems and performance of Iganga Municipal Council.
The study employed a cross sectional research design and used self-administered questionnaires.
A sample size of 60 respondents was used and the distribution included 9 from procurement, 4
from finance, 14 from works, 11 from education, 5 from administration departments, l3from
heath and 4 from the audit department.
From the findings it was revealed that the major types of internal control systems used in Iganga
Municipal Council are; recording, authorization, approval, plus supervision and reviews.
Findings also reveal that Iganga Municipal Council lacks physical controls like fire extinguishers
and alarm systems which makes its security questionable.
Conclusions are drawn from the research objectives of the study and it can be concluded that
internal control systems have a positive impact on the performance of Iganga Municipal Council.
Recommendations were; Management should ensure that there are adequate organizational
controls and that each staff knows his duties and equally ensures effective segregation of duties,
the internal control system should be remolded and strengthened to position the staff in carrying
out their duties efficiently and effectively and at the same time evaluated periodically to
strengthen its weaknesses in the organization, Iganga Municipal Council should institute physical
controls like watch men, alarm systems, and fire extinguishers to be protected from massive
dangers of theft and finally Internal trainers or refresh courses for employees about internal
control systems should be taken into account and instituting a strong internal control systems to
ensure that there is reliable and efficient accountability provided as per laws and regulations
Description
a research report submitted to the college of economic and management in partial fulfillment of the requirement for the award of a bachelor’s of business administration of Kampala international university.
Keywords
Internal Control Systems, Iganga municipal council