Internal Control Systems and Financial Performance of Local Governments in Uganda: A Case of Kabale District Local Government.
This study set out to examine the effect of Internal Control Systems on the financial performance of Local Governments in Uganda, the case of Kabale District Local Government. The predictor variables under study were risk assessment, control environment, and monitoring activities while financial per...
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| Format: | Thesis |
| Language: | English |
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Kabale University
2024
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| Subjects: | |
| Online Access: | http://hdl.handle.net/20.500.12493/2247 |
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| Summary: | This study set out to examine the effect of Internal Control Systems on the financial performance of Local Governments in Uganda, the case of Kabale District Local Government. The predictor variables under study were risk assessment, control environment, and monitoring activities while financial performance was the outcome variable. The study followed a cross-sectional survey design with a response rate of 89.3%. Data from 175 respondents was collected and analyzed quantitatively complemented with qualitative analysis. Since descriptive analysis entailed a description of a single variable and its attributes, frequency tables were used to present the data. At the bivariate level, a Pearson correlation matrix was conducted to ascertain the relationships between the predictor variables and the dependent variable. A linear regression model was used to fit the data. Research findings from the regression model show that risk assessment (R=662), control environment (R=656 and monitoring control (R=729) had a positive significance on the financial performance of Kabale District Local Government. The main conclusion drawn from this research was that risk assessment, control environment, and monitoring activities had a significant effect on the financial performance of Kabale District Local Government. The study therefore recommended that there was the need to put more effort into risk assessment, controlling environment and monitoring activities for fortitudes of making financial performance as a custom at Kabale District Local Government. |
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