Factors that Determines Internal Control Effectiveness in international non Governmental Organizations Working in Health sector in Addis Ababa
No Thumbnail Available
Date
2016-06
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Addis Ababa University
Abstract
NGO’S internal control effectiveness involves the capability of an organization to deliver
services to its people in the most efficient manner while ensuring high quality of its services and
support. The focus of the study was guided by the following objectives; to assess internal
controls effectiveness in non-governmental organizations to identify the possible areas of
deficiencies in the system. The study would be significant to the NGOs’ as it would give insights
to them on the importance of integrating internal control effectiveness their operational
efficiency. The target population of the study was all internal audit/control staff all in all 90
working in the 30 selected non-governmental organizations working in health sector using
multistage sampling methodology through questionnaires. Data was collected using
questionnaires distributed to those individuals. Data was analyzed using descriptive statistics and
inferential statistics using SPSS results. The findings revealed that there is insignificant internal
control effectiveness. Particularly, there is negative insignificant relationship between the
management support and internal control, though there is insignificant positive relationship
between adequate and competent internal control staff and internal control. However there is
significant relationship between organizational independence and internal control effectiveness.
The study recommends that internal controls should be used to support in achieving its objectives
the organizations in achieving its objectives by managing independence of internal control staff
and by employment of adequate and competent staff that fosters operational performance of the
organizations.
Key Words: Internal Control effectiveness; International Non-Governmental Organizations;
Determinants of internal control Effectiveness
Description
Keywords
Internal control effectiveness; international non-governmental organizations; determinants of internal control effectiveness.