The main objective of this study was is establish the effectiveness of internal controls on
inventory in Uchumi supermarket. The study was conducted by personal interview with
the manager of the company. The research was undertaken to answer the following
• What internal controls over inventory are in place?
• How efficient are these controls?
• How can management improve the general control environment as well as
increase operating efficiency?
The research also intended to establish whether there is any documented internal control
on inventory and if there is none what is used in its place.
To make the study complete i collected secondary and primary data .The secondary data
was obtained from unpublished financial statements while the primary data is obtained
through face-to-face interview with the storekeeper and the filling of the questionnaire.
The study brought out that internal controls do exist though there are some strengths and
weaknesses in these controls on inventory. Some of the strengths noted include
authorization and approval of transactions like in receiving and issuing the inventory.
However there were also some weaknesses noted this include lack of segregation of
duties this is evident in purchasing and receiving. In this case the manager places the
order and is the person who receives these goods when delivered and handover to
The internal controls on inventory do exist in the supermarket and they are efficient at the
moment but i suggested that they should be improved before the loopholes that exist are
exploited to the disadvantages of the company. This can be done through further
segregation of duties
Research, S. (2022). EVALUATION OF EFFECTIVENESS OF INVENTORY INTERNAL CONTROL SYSTEMS: CASE STUDY: UCHUMI SUPERMARKET GARDEN CITY KAMPALA UGANDA. Afribary. Retrieved from https://afribary.com/works/evaluation-of-effectiveness-of-inventory-internal-control-systems-case-study-uchumi-supermarket-garden-city-kampala-uganda
Research, SSA "EVALUATION OF EFFECTIVENESS OF INVENTORY INTERNAL CONTROL SYSTEMS: CASE STUDY: UCHUMI SUPERMARKET GARDEN CITY KAMPALA UGANDA" Afribary. Afribary, 14 Aug. 2022, https://afribary.com/works/evaluation-of-effectiveness-of-inventory-internal-control-systems-case-study-uchumi-supermarket-garden-city-kampala-uganda. Accessed 02 Oct. 2022.
Research, SSA . "EVALUATION OF EFFECTIVENESS OF INVENTORY INTERNAL CONTROL SYSTEMS: CASE STUDY: UCHUMI SUPERMARKET GARDEN CITY KAMPALA UGANDA". Afribary, Afribary, 14 Aug. 2022. Web. 02 Oct. 2022. < https://afribary.com/works/evaluation-of-effectiveness-of-inventory-internal-control-systems-case-study-uchumi-supermarket-garden-city-kampala-uganda >.
Research, SSA . "EVALUATION OF EFFECTIVENESS OF INVENTORY INTERNAL CONTROL SYSTEMS: CASE STUDY: UCHUMI SUPERMARKET GARDEN CITY KAMPALA UGANDA" Afribary (2022). Accessed October 02, 2022. https://afribary.com/works/evaluation-of-effectiveness-of-inventory-internal-control-systems-case-study-uchumi-supermarket-garden-city-kampala-uganda