An Examination of Internal Control Effectiveness Within National Planning Authority.

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dc.contributor.authorNanono Rossette
dc.date.accessioned2026-07-08T08:40:40Z
dc.date.available2026-07-08T08:40:40Z
dc.date.issued2022-11-22
dc.descriptionThis is a master's thesis.
dc.description.abstractIn this ever-competitive business environment, all organizations irrespective of their nature and size, public or private are mandated to maintain sound internal controls to safeguard their operations. However, the closure of global giants such as Enron, Xerox, WorldCom and Parmalat which were initially viewed as icons of sound controls has raised a lot of concern on how best effective internal controls can be maintained in order to promote value for money in financial transactions. This study therefore sought to examine internal control effectiveness within National Planning Authority. It was guided by specific objectives of; examining internal controls, identifying the challenges affecting the effectiveness of internal controls and establishing the strategies for improving internal control effectiveness within NPA. The study adopted a cross-sectional research design with the help of a quantitative research approach in which numerical data was tabulated, processed and analyzed using SPSS (v.25) to generate descriptive statistics of mean and standard deviation (SD). A sample size of 132 respondents was selected using proportionate stratified sampling technique although only 123 fully responded and returned the questionnaires, giving a response rate of 93.18% of the target respondents. Data was obtained using a closed ended questionnaire from managers, supervisors, departmental heads and support staff of NPA. The instrument was checked for validity and reliability using expert judgment and professionals working in different government agencies. The major findings indicate that NPA uses different control practices in its operations. These range from controls in its operating environment (policies, staff ethics and periodical review of policies and procedures) to control activities (segregation of duties, approval of transactions, employee rotation) to information and communication controls (preparing timely reports, effective communication among staff, and tracking all transactions for logged in accounts). It was also noted that risk assessment (through evaluating risks, establishing budgets for activities, regular meetings by internal audit staff, and empowering staff with knowledge about the probable risks) as well as monitoring activities (assessing compliance issues, management’s dedication to review audit reports, and independent process checks) were equally critical. With regard to challenges, it was observed that the high cost of maintaining controls, software connectivity issues, inadequate adherence to internal controls by staff, failure to exercise due diligence by staff while on duty critically affected the effectiveness of internal controls used at NPA. The suggested strategies include; training staff on control activities, making continuous reviews for existing policies, monitoring the authority’s activities on a daily basis, segregation of duties, implementing timely audits for all departments, embedding risk assessment in staffs’ responsibilities and encouraging whistle blowing.
dc.description.sponsorshipDr. Kayongo Isaac, (PhD) (Makerere University Business School) & Mr. Kinatta Moses, (Makerere University Business School)
dc.identifier.citationNanono, R. (2021) An Examination of Internal Control Effectiveness Within National Planning Authority. (unpublished master's dissertation). Makerere University Business School, Kampala, Uganda.
dc.identifier.urihttp://hdl.handle.net/20.500.12282/5694
dc.language.isoen
dc.publisherMakerere University Business School
dc.rightsAttribution-NonCommercial-NoDerivs 3.0 United Statesen
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/us/
dc.titleAn Examination of Internal Control Effectiveness Within National Planning Authority.
dc.typeThesis
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