The effects of internal control systems and efficiency of non-government organizations:
| dc.contributor.author | Apio, Alison Phinny O | |
| dc.date.accessioned | 2020-07-29T07:56:24Z | |
| dc.date.available | 2020-07-29T07:56:24Z | |
| dc.date.issued | 2013-08 | |
| dc.description | A research report submitted to the college of Economics and Management Sciences in partial fulfillment of the requirements for the Award of Bachelor’s Degree in Business Administration of Kampala International University . | en_US |
| dc.description.abstract | he study investigated and sought to establish the effects of internal control system on efficiency in Non-Government Organizations majoring on Compassion International Assisted projects in Kampala district. Internal controls were looked at from angles of control environment, control activities, information and communication,· risk assessment, and monitoring and evaluation. The research was conducted using both quantitative and qualitative approaches. Data was collected using Questionnaires and interview guide as well as review of available documents and records like audit reports and compassion financial manuals. The research found out that the compassior1 Assisted projects have the internal control systems in place and in each of the projects there is a management committee that oversees the running of the project. It also discovered that workers are appropriated monitored, reports are prepared in time, and there is free interaction amongst the different workers. However, though there is an active board that runs the projects the board ·iacks independence from the management meaning it's possible to manipulate the board. Also the study found out that valuable and sensitive information could easily be accessed by one staff even without authorization. Also there is a notable weakness in the area of giving feedback on reports and auditing where by projects were not necessarily audited every financial year. In the area of efficiency much as many of the respondents said their organizations were very efficient, when it came to costs and time many of them acknowledged that their cost were not very low compared to output and also resources were not necessarily utilized with little or no wastage. Other than internal control, the study found out that other factors that affect efficiency were number of staff employed and particularly it found out that the workload in these projects was quite heavy. There was understaffing. The work to be done was too much for the staffs who were either 4 in projects without CSP or 5 for projects that had CSP. The study recommends that the board that oversees the projects should be independent of the management body for effectiveness in control. It also recommends that all valuable and sensitive information, assets, documents should be kept safely and only accessed with permission or authorization. There is need for more staff to. be recruited in each of the different projects for efficiency to be realized in a higher rate. In conclusion there is a system of internal control in place though it needs strengthening and it affects efficiency. The system however needs to be strengthened for better results. | en_US |
| dc.identifier.uri | http://hdl.handle.net/20.500.12306/12034 | |
| dc.language.iso | en | en_US |
| dc.publisher | Kampala International University, College of Economics and Management | en_US |
| dc.subject | Internal control systems | en_US |
| dc.subject | Non-government organizations | en_US |
| dc.subject | Uganda | en_US |
| dc.title | The effects of internal control systems and efficiency of non-government organizations: | en_US |
| dc.title.alternative | a case study of compassion international assisted projects in Kampala Uganda | en_US |
| dc.type | Other | en_US |