Internal Control as a tool for financial management in the public sector: A case study of GES, Adaklu-Anyigbe District

Thumbnail Image
Journal Title
Journal ISSN
Volume Title
The research attempts to examine internal control as a tool for financial management in the public sector: a case study of GES Adaklu-Anyigbe District. The main objective of the study was to examine the reasons accounting for the persistence of financial improprieties or inaccuracies or irregularities in the public sector even though adequate measures have been put in place to forestall this. The sample size is made up of 33 respondents: 15 GES District Directorate staff and 18 Adaklu-Anyigbe District Assembly staff; consisting of three categories of staff namely, Management, Accounting/Treasury Department and Internal Audit Unit of both entities. The non-probability (purposive and quota sampling) were used for the study. The research conducted established that the improprieties, inaccuracies and irregularities persist in the public sector due to weaknesses or lapses or laxities in the internal control systems of most public sector organizations. It was also revealed that most often the appropriate sanctions are not applied to those found culpable to serve as a deterrent to others to desist from such acts. The study recommended that the internal audit units in the public sector should be strengthened and well resourced; and more qualified personnel appointed to enhance the effectiveness and efficiency of the internal control systems to ensure attainment of the entity’s objectives. Also appropriate sanctions should be applied whenever need be without reservation.
A Thesis submitted to the Institute of Distance Learning, Kwame Nkrumah University of Science and Technology in partial fulfillment of the requirements for the degree of Commonwealth Executive Masters in Business Administration,