Internal Control Systems and Performance of Government Entities: A Case of Uganda National Roads Authority (UNRA)
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Date
2023-09-27
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Uganda Christian University
Abstract
This study investigated the effect of the internal control systems on performance of Uganda National Roads Authority (UNRA). The study was anchored on three objectives which included; examining the relationship between physical audits and performance of UNRA, assessing the relationship between separation of duties and performance of UNRA and thirdly, investigating the relationship between asset usage guidelines and performance of UNRA. The study
considered a descriptive research design considering quantitative research approach. Data was collected from 211 participants using questionnaires. The findings revealed that all constructs of internal control system (physical audits, separation of duties, and asset usage guidelines) combined, influence the performance of UNRA by 58.6%. Separation of duties was the highest predictor of UNRA at Beta = .560 and with a positive significant relationship at r =.622**,
Physical audits was also significant predictor of UNRA performance at Beta = .338 and with a relationship at r = .602** while asset usage guidelines was an insignificant predictor of performance of UNRA at Beta = -.061 despite showing a positive relationship at r = .602**. The study recommended that UNRA needs to implement a systematic and regular inspection process, it also necessitates that UNRA has to establish a comprehensive framework for conducting
periodic reviews and validation audits. UNRA needs to implement a system of checks and balances within the organization to ensure effective oversight over those individuals who review the work of their co-workers and also, it requires introduction of periodic rotations to prevent any single individual from having prolonged control over a specific process. It was also recommended that UNRA needs to prioritize the regular inspection and maintenance of assets
and needs to establish a clear and effective tracking system to monitor asset usage and promptly identify any instances of misuse or unauthorized utilization.
Description
Masters dissertation