Internal Control Systems and Financial Performance. A Case Study of Kabale Municipal Council, Kabale District
A Dissertation Submitted in Partial Fulfilment of the Requirements for the Award of a Master’s Degree in Business Administration of Kabale University
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| Format: | Thesis |
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Kabale University
2022
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| Online Access: | http://hdl.handle.net/20.500.12493/635 |
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| _version_ | 1800403074047541248 |
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| author | Bernard Kabweine, Mwesigwa |
| author_facet | Bernard Kabweine, Mwesigwa |
| author_sort | Bernard Kabweine, Mwesigwa |
| collection | KAB-DR |
| description | A Dissertation Submitted in Partial Fulfilment of the Requirements for the Award of a Master’s Degree in Business Administration of Kabale University |
| format | Thesis |
| id | oai:idr.kab.ac.ug:20.500.12493-635 |
| institution | KAB-DR |
| publishDate | 2022 |
| publisher | Kabale University |
| record_format | dspace |
| spelling | oai:idr.kab.ac.ug:20.500.12493-6352024-01-17T04:45:59Z Internal Control Systems and Financial Performance. A Case Study of Kabale Municipal Council, Kabale District Bernard Kabweine, Mwesigwa Internal Control Systems , Financial Performance A Dissertation Submitted in Partial Fulfilment of the Requirements for the Award of a Master’s Degree in Business Administration of Kabale University The study aimed at assessing the relationship between Internal Control System and financial performance of Kabale Municipal Council, Kabale District. Specific objectives were: to examine the effect of risk assessment on financial performance of Kabale Municipal Council; to determine the effect control activities on financial performance of Kabale Municipal Council; to examine the effect of control environment on financial performance of Kabale Municipal Council; and to examine the effect between monitoring on financial performance of Kabale Municipal Council. The study used a descriptive research design, specifically focusing on correlation analysis of study data. A sample size of 169 was estimated from a population of 300 study units. Data was collected through questionnaires and interviews, and analyzed with the aid of SPSS. The study found that risk management has a significant statistical effect of financial performance (Beta =.349; sig. <.05) and so is control environment’s effect on financial performance (Beta = .201; sig. <.05). On the other hand, control activities did not have a significant effect on financial performance (Beta = .103; sig >.05), likewise monitoring did not have significant effect on financial performance (Beta = .192; sig. >.05). Generally, internal control system accounted for 50.7 percentage change in the financial performance of Kabale Municipal Council. It was concluded that internal control systems significantly affect financial performance of local governments. Therefore, Local government officials especially those entrusted with the mandate of financial control, should strictly uphold internal control system for better financial outcomes. This study can be used by both public and private organizations to improve their internal controls for high financial performance. Kabale University 2022-06-28T07:13:48Z 2022-06-28T07:13:48Z 2022 Thesis http://hdl.handle.net/20.500.12493/635 application/pdf Kabale University |
| spellingShingle | Internal Control Systems , Financial Performance Bernard Kabweine, Mwesigwa Internal Control Systems and Financial Performance. A Case Study of Kabale Municipal Council, Kabale District |
| title | Internal Control Systems and Financial Performance. A Case Study of Kabale Municipal Council, Kabale District |
| title_full | Internal Control Systems and Financial Performance. A Case Study of Kabale Municipal Council, Kabale District |
| title_fullStr | Internal Control Systems and Financial Performance. A Case Study of Kabale Municipal Council, Kabale District |
| title_full_unstemmed | Internal Control Systems and Financial Performance. A Case Study of Kabale Municipal Council, Kabale District |
| title_short | Internal Control Systems and Financial Performance. A Case Study of Kabale Municipal Council, Kabale District |
| title_sort | internal control systems and financial performance a case study of kabale municipal council kabale district |
| topic | Internal Control Systems , Financial Performance |
| url | http://hdl.handle.net/20.500.12493/635 |
| work_keys_str_mv | AT bernardkabweinemwesigwa internalcontrolsystemsandfinancialperformanceacasestudyofkabalemunicipalcouncilkabaledistrict |