The effect of internal control systems on the performance of public secondary schools in Uganda

Abstract

The study aim at establishing the effect of internal control system on the performance of public secondary schools in Uganda. The study used different research objectives which include; how monitoring, control activities, risk assessment, control environment affect performance of public secondary school in Uganda and the relationship between internal control system and performance of public secondary schools in Uganda. The study used different literature reviewed from authors, scholars and writers to develop a literature review. It also adopted explanatory research design where both questionnaires and interview guides were used. A researcher considered a sample size of 44 respondents whereby only 40 were able to answer and bring back the questionnaires. Basing on the study results, it was discovered that monitoring plays an important role in achieving successful operation in public secondary schools. It is also noted that control activities helps in improving performance. Whereas, risk assessment is also one of an important element that helps in assessing uncertainties that happens at schools for example strikes, multi-practices among others. The results also shows that communication helps to build a strong information source that entails performance and control environment was an aspects of ensuring that management operation is effective. It was concluded that there effective internal control systems of public secondary schools involves the implementation of control environment strategy, close monitoring, control activities, risk assessment, communication and information in order to put in place effective and efficient school operation for effective performance. It was recommended that management staff should emphasize on remuneration of staff, evaluation of staff by use of performance appraisal so as to determine their performance level.