Internal controls and accountability in ministry of education in Rwanda
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Date
2016-11
Authors
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Publisher
Kampala International University, College of Economics & management.
Abstract
The study was to examine how internal controls impact on accountability in the ministry of education in Rwanda. This promote the researcher to gather the information in relation to the research objectives that is to determine how record keeping and internal audit affects accountability in the ministry of education in Rwanda, to determine how segregation of duties affect accountability in the ministry of education in Rwanda, to establish if there is a significant relationship between internal controls and accountability in the ministry of education in Rwanda. In section it was all about the literature on internal controls and accountability and the information got was used to review the relevance of internal controls on accountability in organizations. The chapter looked at the theory, conceptual framework, examined the objectives one by one and finally gave the related literature. Under methodology quantitative and qualitative design to establish the relationship between internal controls and accountability since the kind of research is an outcome, cross sectional survey design which required the researcher to administer the questionnaires to the respondents and collect the data once and for all. Basing on the results, the null hypothesis was rejected since the calculate Chi- square for all the variables was greater than the prob>Chi- square = 0.000. Therefore, the null hypothesis stated earlier i.e. effective internal control has no significant impact on the financial accountability in Rwandan Ministry of education was rejected. Thus, the alternative hypothesis was accepted i.e. effective internal control have significant impact on the financial accountability of Rwandan Ministry of education authority in Rwanda. In conclusion and recommendation therefore, the research revealed that there are internal control systems in ministry of education- Rwanda in particular the accountability in general. However, Rwandan government through national auditors should increase their effort to ensure proper and highly effective internal control system are in place within the Rwandan Ministry of education to enhance financial accountability. Appropriate policy measures should be designed by Rwandan Ministry of education commission to mandate compulsory implementation of internal control system at the Rwandan Ministry of education level. Internal control system should be addressed with strong compliance of ethical conduct; therefore, any breach of this ethical conduct should be appropriately penalized
Description
A dissertation submitted to the College of Economics and Management in partial fulfillment of the requirements for the Award of Masters’ Degree of Business Administration of Kampala International University
Keywords
Internal controls, Accountability in ministry of education, Rwanda