| dc.description.abstract | This study examined the effect of internal controls on financial accountability at World Vision
Uganda. This study was guided by the following objectives; to examine effect of the control
environment on financial accountability at World Vision Uganda, assess the effect of risk
assessment on financial accountability at World Vision Ugandan and determine the effect of
control activities on financial accountability at World Vision Uganda
A quantitative and qualitative case design was used to collect data from a sample of 118
respondents at World Vision Uganda. Stratified random sampling and purposive sampling
techniques were used in selecting the sample. Questionnaire was the main instrument of data
collection and the Statistical Package for Social Sciences (SPSS) was used for analysis.
The findings of the study revealed that there was an effect of Internal Controls on Financial
Accountability. Furthermore, the findings showed that control environment, risk assessment and
control activities were significant predictors of financial accountability. However, it was indicated
that control environment was the most significant predictor of financial accountability as compared
to other variables.
The researcher recommends that the Non-Government Organizations management/owners should
establish/ strengthen their internal control systems in order to enhance financial accountability and
hence ensure efficient, effective, and equitable service delivery. This can be accomplished through;
policy implementation, recruiting competent/knowledgeable staff, putting in place systems to
monitor/evaluate performance, and providing refresher courses on leadership and management of
recourses to /management and staff, among others. | en_US |
