This study sought to establish the internal control systems and organizational performance of ISSIA SACCO LTD. The objectives of the study were to investigate the relationship between monitoring, control activities and risk assessment with organizational performance of ISSIA SACCO LTD. The study adopted a case study design to collect data using questionnaire server, interview and documentary review. Qualitative data was analyzed using descriptive statistics correction and regression analysis. Quantitative data was analyzed by thematic analysis. The study found out that there was a significant positive relationship between risk assessment, monitoring and control activities with organizational performance. From the findings, there was integrity percentage (87.7%) of the respondents agreeing with (5.2%) disagreed and (5.1%) were undecided. therefore, this indicated that the respondents had a high integrity in management. In relation to the above, with respect to ethics are highly practiced in performance, communicatively the majority percentage (84.6%) of the respondent agreed with (7.7%) disagreeing and (7.7%) were undecided. It was thus concluded that control environment, monitoring and control activities with organizational performance. Therefore, it was recommended that public organization/private organizations and government agencies should establish a risk assessment, monitoring system and control activities that enhance organizational performance.