Internal Control System And Performance In An Organization A Case Study Of Manafw A District Local Government Head Quarters

TABLE OF CONTENTS

Declaration .. .. ....................... . ...................... ...... ... . .. .... ................................ .. .iii

Approval ............. . ....................... .......... ...... ............................................. ... . .iv

Dedication... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ........................ ..... ............................... v

Acknowledgment ......... . ..................... ........ .. ... . .... ... ......................................... vi

List of abbreviation ... . .. . ..... .. ... . ........................ ...... . .... . ......... . .. ....................... vii

List of tables ......................... ............ ..... ... .. .. ..... ..... .. ................ ..................... viii

CHAPTER ONE: INTRODUCTION

1.0 Introduction . ....................................... .......... .......... . ........ . .......................... 1

1.1 Background to the study ................................................................................. 1

1.2 Statement of the problem ....................................... ... ... ... ........ . .... . .................. 2

1.3 Purpose of the study .... ........ ................................... ....... .... ................ .... ......... 2

1.4 Objectives of the study ............................................. ....................................... 2

1.5 Research Questions .... .... ....... .. ... .. .. ... ................................................. ........... 3

1.6 Scope of the study .......... .. ......... ... ... .. ...... . .. ... ... . ... ...... . ....... . ........................... 3

1. 7 Significance of the study ................... ... .. ..... ... . ... ... .. ... .. ........... . .... .. ..... ............ 3

1.8 Conceptual frame work .. . .. ... .. ... ... .. .. . ..... ......... ....... .......................................... 4

CHAPTER TWO: LITERATURE REVIEW

2.0. Introduction ....... .... .... .. ..... . .... . ........... . ........ . ............................................... 6

2.1 Components of internal control. ......... . .... . .... ... .. ... .. ... .. .. ... .. . ... .. ......... ........ .. ..... 6

2.2 Limitations of internal control .... ... . ........ .. .. .. ....... ... ... .... .. .. ... .. . ...... .. ... ........ ..... 1 0

2.3. Approaches and techniques of perfomance measuremnt. ........................... ............... 11

2.3.1 Performance ... . ... ....... .. ........ ..................... ........... . ... ................................ 11

2.3.2 Performance measurement.. ... .... .... . .. ....... . ........... . ........................................ 12

2.3.3 Performance measurement criteria .... .. .. .... . ........... . .............. . ......................... 12

2.3 .4 Approaches to performance measurement. ... .. ... .... . .... . .. ............ . ...... .. ............... 13

CHAPTERTHREE: METHODOLOGY

3.0 Introduction .............................................................................................. 17

3.1 Research Design ......... ....... ...... . ........ .. .... . ... ... . ... ............. .. ............ ............. . 17

3.2 Study population ....................................................................................... 17

3.3 Sample size ............................................................................................... 17

3.3.1 Sampling procedure ................................................................................... l8

3.3.2Sampling technique .................................................................................... 18

3.4 Data sources ............................................................................................. .18

3.5 Data collection instrument .............................................................................. 19

3.6 Reliability and validity of research instruments .................................................... 19

3.7 Data Analysis and Management. ...................................................................... 20

CHAPTER FOUR: DATA ANALYSIS, PRESENTATION, IMPLEMENTATION AND

DISCUSSION OF FINDINGS

4.0 Introduction ............................................................................................... 21

4.1 Characteristics of the Respondents .................................................................... 21

4.2 Findings on the intemal control system ............................................................... 26

4.3 Findings on the Perfonnance Measurement ......................................................... 30

4.4 Response on the strategies that can be used to improve on the performance of individuals

and organization as a whole at Manafwa district local government headquarters ............. .33

CHAPTER FIVE: CONCLUSIONS AND RECOMMENDATION

5.0 Introduction ............................................................................................... 35

5.1 Summary of the Research Findings ................................................................... 35

5.2 Conclusions ............................................................................................... 36

5.3 Recommendations ....................................................................................... 36

5.4 Areas for Fmiher Study ................................................................................. 38

REFERENCES .............................................................................................. .39

APPENDICES

APPENDIX I: QUESTIONNAIRE ....................................................................... .41

APPENDIX II: TIME SCHEDULE ...................................................................... .45

APPENDIX III: RESEARCHERS BUDGET ........................................................... .46