Assessing the effectiveness of internal controls mechanism of the Techiman Municipal Assembly

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July 2015
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Although effective Internal control is a critical component of company management and a foundation for safe and sound operation of organisations, there is lack of mutual understanding with regards to the effective functioning of internal control mechanisms and the management functions of govern organisations with regards to planning process. In this regard the study seeks to assess the effectiveness of internal control mechanisms in public sector organisation with a case study of the Techiman Municipal Assembly. The main objective of this study is to assess the impact of internal control and internal auditing activities on the overall governance of the public sector organizations, particularly, the Techiman Municipal Assembly (TMA). Related literature was reviewed. The study adopted the explanatory research design since the study was a case study type. The study population was staff of Techiman Municipal Assembly. A sample size of fifty (50) respondents was used for the study. The purposive sampling technique was adopted. Data was collected through interview and questionnaire. The data collected were analysed using Statistical Package for Social Scientist (SPSS) computer software program Some of the findings made included: It was revealed from the study that, Internal Control procedures are not strictly followed by TMA, Respondents believe that wage related controls, working conditions and seniority, promotions and transfers related controls are the important factors which promote effective internal control functioning in an organization. Employees Perceptions about internal control effectiveness in TMA is a key factor ensuring Quality Service Delivery (QSD) by municipal assembly, Effective and efficient internal controls in the Workplace have a better and greater probability to maintaining a culture of high performance, Effective internal controls translates into quality work life for employees. Internal control breaches in TMA declined in 2009 to 2014.
A dissertation submitted to the School of Business, Kwame Nkrumah University of Science and Technology in partial fufilment of the requirement for an award of Masters degree in Business Administration. (Finance Option),