Internal controls and organizational performance; Case study: Uganda Wildlife Authority

Abstract

The study sought to investigate the impact of internal controls on the performance of an organization using Uganda Wildlife as a case study. The objectives of the study were; to examine the role of control activities on the performance of an organization, to determine the effect of the control environment on the performance of an organization and to find out the influence of information and communication on the performance of an organization. In the conduct of the study, both qualitative and quantitative data was gathered in order to establish the impact of the independent variable on the dependent variable, so as to examine how internal controls affect delivery of service in Uganda Wildlife Authority. A case study research design was used. The study comprised of 44 respondents who were employees in the organization. External validity was used in selecting the sample of respondents. Data was collected, answered questionnaires were gathered, and data was edited and sorted for the next steps. The data was presented in tabular form with frequencies and percentages. Statistical Package for Social Sciences (SPSS) was used to analyze the impact of the independent variable on the dependent variable under study. The findings indicated that although control activities, control environment, and communication of information were in place at Uganda Wildlife Authority, their effectiveness needs to be improved for efficient delivery of services. The study recommends establishment of a management information system within the organization so as to enable all parties utilize the official information and freely access it.