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Internal Control Environment And Financial Performance Of Kitgum Municipal Urban Council, Northern Uganda (issue 2)
This study investigated how the internal control environment affects FP in KMUC. It used a descriptive research
survey design and adopted both qualitative and quantitative methods. The study targeted 70 respondents but 58
returned the survey questions, indicating a response rate of 83%. Stratified sampling techniques were used to select
administrative staff, and purposive sampling used to select political leaders and top-level administrators. Data
analysis involved frequencies, percentages and inferential statistics such as correlations, and coefficient of
determinations. The study finding reveals a significant relationship between internal control environment and FP
(0.335). The study concludes that internal control environment and audit positively affected FP in one way or the
other. The study recommends that the environment for the implementation of ICS should be improved by ensuring
that management is committed to the operation of the system, closely monitoring its implementation and giving
feedback to the staff. District Public Accounts Committee capacity should be built and their office properly
facilitated to enable them follow up on the internal audit reports so that corrective measures are taken.
Attached Files
File | Action |
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MJBE2024254.pdf | Download |