ASSESSING THE EFFECTIVENESS OF INTERNAL CONTROL SYSTEMS IN PUBLIC INSTITUTIONS 

ASSESSING THE EFFECTIVENESS OF INTERNAL CONTROL SYSTEMS IN PUBLIC INSTITUTIONS 

ABSTRACT
Although effective Internal control is a critical component of company management
and a foundation for safe and sound operation of organisations, there is lack of mutual
understanding with regards to the effective functioning of internal control mechanisms
and the management functions of govern organisations with regards to planning
process. In this regard the study seeks to assess the effectiveness of internal control
mechanisms in public sector organisation with a case study of the Techiman Municipal
Assembly. The main objective of this study is to assess the impact of internal control
and internal auditing activities on the overall governance of the public sector
organizations, particularly, the Techiman Municipal Assembly (TMA). Related
literature was reviewed. The study adopted the explanatory research design since the
study was a case study type. The study population was staff of Techiman Municipal
Assembly. A sample size of fifty (50) respondents was used for the study. The
purposive sampling technique was adopted. Data was collected through interview and
questionnaire. The data collected were analysed using Statistical Package for Social
Scientist (SPSS) computer software program Some of the findings made included: It
was revealed from the study that, Internal Control procedures are not strictly followed
by TMA, Respondents believe that wage related controls, working conditions and
seniority, promotions and transfers related controls are the important factors which
promote effective internal control functioning in an organization. Employees
Perceptions about internal control effectiveness in TMA is a key factor ensuring Quality
Service Delivery (QSD) by municipal assembly, Effective and efficient internal
controls in the Workplace have a better and greater probability to maintaining a
culture of high performance, Effective internal controls translates into quality work life
for employees. Internal control breaches in TMA declined in 2009 to 2014.

 

TABLE OF CONTENT

Title page- – – – – – – – – i
Approval page – – – – – – – -ii
Dedication – – – – – – – – -iii
Acknowledgement – – – – – – – -iv
Abstract – – – – – – – – – -v
Table of content – – – – – – – -vi

CHAPTER ONE
INTRODUCTION – – – – – – – -1
1.0 Background of the study – – – – -1
1.1 Statement of the problem – – – – -5
1.2 Purpose of the study – – – – – -6
1.3 Significance of the study – – – – -8
1.4 Research questions – – – – – -9
1.5 Scope of the study – – – – – – -10

CHAPTER TWO

LITERATURE REVIEW – – – – – – -11

CHAPTER THREE

Research methodology – – – – – – -39
Design of study – – – – – – – -40

CHAPTER FOUR

Presentation, analysis and interpretation of data – -48

CHAPTER FIVE

Summary of findings – – – – – – -60
Conclusion – – – – – – – – -61
Recommendations – – – – – – – -62
Suggestions for further research – – – – -64
References – – – – – – – – -65
Appendix I – – – – — – – – -68
Questionnaire. – – – – – – – -69

ASSESSING THE EFFECTIVENESS OF INTERNAL CONTROL SYSTEMS IN PUBLIC INSTITUTIONS 

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