In this research, the focus was on the impact of the internal controls
on accountability in Uganda Red Cross Society. It was prompted by
the continued audited financial reports of 2006 - 2009 which show
gaps in URCS internal controls as adequacy and effectiveness of ICS
implementation is concerned. This was attributed due to failure of
URCS to effectively account for funds sent by its donors (about
200million shilling was refunded due to misappropriation of funds).
It involved identifying the controls found in the society, determining
their effectiveness, constraints affecting them and their impact on
accountability. Both primary and secondary data were used in the
research and these were obtained through questionnaires, interviews
and observation techniques. The findings of the study indicated that
the controls found in URCS were not effective and this was found to
be a major cause of loss of the society funds in the organization.
The study also identified some problems which included, poor
management, obsolete equipments for processing accounting records,
assets, and unmotivated staff. It was also established that most staff
move with society lap tops to their homes which are always stolen and
no proper follow up is made, thus making the society to spend more
money on buying new lap tops almost every quarter. Also the security
at URCS entry is inadequate giving room to increased theft.
Based on these findings, a number of recommendations were made to
improve the effectiveness of internal controls, these included,
intensification of internal auditing and supervision, motivation of
staff, training and simplification of accounting policies and
procedures, provision of branch accountants, extension of internet
and accounting system in branches/regions, to mention but a few.
NAMALEA, E (2021). The Impact Of Internal Controls On Accountability In Organizations Case Study: Uganda Red Cross Society. Afribary. Retrieved from https://afribary.com/works/the-impact-of-internal-controls-on-accountability-in-organizations-case-study-uganda-red-cross-society
NAMALEA, ESTHER "The Impact Of Internal Controls On Accountability In Organizations Case Study: Uganda Red Cross Society" Afribary. Afribary, 12 Jun. 2021, https://afribary.com/works/the-impact-of-internal-controls-on-accountability-in-organizations-case-study-uganda-red-cross-society. Accessed 28 May. 2022.
NAMALEA, ESTHER . "The Impact Of Internal Controls On Accountability In Organizations Case Study: Uganda Red Cross Society". Afribary, Afribary, 12 Jun. 2021. Web. 28 May. 2022. < https://afribary.com/works/the-impact-of-internal-controls-on-accountability-in-organizations-case-study-uganda-red-cross-society >.
NAMALEA, ESTHER . "The Impact Of Internal Controls On Accountability In Organizations Case Study: Uganda Red Cross Society" Afribary (2021). Accessed May 28, 2022. https://afribary.com/works/the-impact-of-internal-controls-on-accountability-in-organizations-case-study-uganda-red-cross-society