MJAMR

Relationship Between Internal Control Activities and Financial Performance of Municipal Urban Councils in Northern Uganda: A Case of Kitgum Municipal Urban Council, Uganda

Nalagwa Moreen


Abstract

This study explored the relationship between internal control activities and FP in KMUC. A descriptive research survey design was adopted using 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. Findings revealed a moderate positive relationship (0.271*) between internal control activities and FP. The study concluded that internal control activities positively affected FP. The study recommended that KMUC should employ professional members of the Institute of Certified Public Accountants of Uganda in the Internal Audit Department since 36.2% of the respondents opposed sufficient staffing of the department which is the custodian of the ICS.

Keywords

Internal Control Activities Financial Performance Public Administration Accountants
Metropolitan Journal of Academic Multidisciplinary Research

Cite This Article

Nalagwa Moreen (2024). Relationship Between Internal Control Activities and Financial Performance of Municipal Urban Councils in Northern Uganda: A Case of Kitgum Municipal Urban Council, Uganda. Metropolitan Journal of Academic Multidisciplinary Research, 3(2). https://journals.miu.ac.ug/pages/article.php?article_id=1718