MJAMR

Relationship between internal control and organization management. A Case Study Of Brac Kampala Office.

Kwesiga Babra, Kabanda Richard


Abstract

The study examined the relationship between internal control and organization management at BRAC Uganda's Kampala office. Using a case study research design, data were collected from 134 respondents comprising management staff, program officers, finance personnel, and support staff through structured questionnaires, interviews, and document analysis. Correlation and regression analyses were employed to examine the relationships between internal control components and organization management effectiveness. The findings revealed significant positive relationships between internal control and organization management. Control environment demonstrated a strong positive correlation with organization management (r = 0.718, p < 0.001), risk assessment showed a significant positive relationship (r = 0.682, p < 0.001), control activities exhibited a positive correlation (r = 0.695, p < 0.001), and information and communication correlated positively (r = 0.673, p < 0.001). Multiple regression analysis indicated that internal control components collectively explained 64.7% of variance in organization management effectiveness (R² = 0.647, F = 58.394, p < 0.001). Control environment emerged as the strongest predictor (β = 0.312, p < 0.001), followed by control activities (β = 0.276, p < 0.001), risk assessment (β = 0.251, p < 0.001), and information and communication (β = 0.228, p < 0.001). Internal control constituted a fundamental determinant of effective organization management at BRAC Kampala. A strong control environment fostered accountability and ethical conduct, systematic risk assessment enabled proactive management of threats and opportunities, robust control activities ensured operational reliability and compliance, and effective information and communication facilitated coordination and informed decision-making. The comprehensive influence of internal control components underscored the necessity of integrated approaches to organizational governance in non-profit contexts. BRAC Kampala should strengthen its control environment through enhanced ethics programs and accountability frameworks, institutionalize enterprise risk management processes, automate control activities through technology adoption, and invest in integrated management

Keywords

internal control organization management BRAC Uganda control environment risk assessment
Metropolitan Journal of Academic Multidisciplinary Research

Cite This Article

Kwesiga Babra & Kabanda Richard (2025). Relationship between internal control and organization management. A Case Study Of Brac Kampala Office. Metropolitan Journal of Academic Multidisciplinary Research, 4(12). https://journals.miu.ac.ug/pages/article.php?article_id=547

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