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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Main Author: Atuheire, Godwin
Format: Thesis
Language:English
Published: Kabale University 2024
Subjects:
Online Access:http://hdl.handle.net/20.500.12493/2247
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author Atuheire, Godwin
author_facet Atuheire, Godwin
author_sort Atuheire, Godwin
collection KAB-DR
description 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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spelling oai:idr.kab.ac.ug:20.500.12493-22472024-08-01T00:03:22Z Internal Control Systems and Financial Performance of Local Governments in Uganda: A Case of Kabale District Local Government. Atuheire, Godwin Internal Control Systems Financial Performance Local Governments Uganda 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 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. 2024-07-15T08:56:55Z 2024-07-15T08:56:55Z 2024 Thesis Atuheire, Godwin (2024). Internal Control Systems and Financial Performance of Local Governments in Uganda: A Case of Kabale District Local Government. Kabale: Kabale University. http://hdl.handle.net/20.500.12493/2247 en Attribution-NonCommercial-NoDerivs 3.0 United States http://creativecommons.org/licenses/by-nc-nd/3.0/us/ application/pdf Kabale University
spellingShingle Internal Control Systems
Financial Performance
Local Governments
Uganda
Kabale District Local Government
Atuheire, Godwin
Internal Control Systems and Financial Performance of Local Governments in Uganda: A Case of Kabale District Local Government.
title Internal Control Systems and Financial Performance of Local Governments in Uganda: A Case of Kabale District Local Government.
title_full Internal Control Systems and Financial Performance of Local Governments in Uganda: A Case of Kabale District Local Government.
title_fullStr Internal Control Systems and Financial Performance of Local Governments in Uganda: A Case of Kabale District Local Government.
title_full_unstemmed Internal Control Systems and Financial Performance of Local Governments in Uganda: A Case of Kabale District Local Government.
title_short Internal Control Systems and Financial Performance of Local Governments in Uganda: A Case of Kabale District Local Government.
title_sort internal control systems and financial performance of local governments in uganda a case of kabale district local government
topic Internal Control Systems
Financial Performance
Local Governments
Uganda
Kabale District Local Government
url http://hdl.handle.net/20.500.12493/2247
work_keys_str_mv AT atuheiregodwin internalcontrolsystemsandfinancialperformanceoflocalgovernmentsinugandaacaseofkabaledistrictlocalgovernment