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  2. Vol 2 Issue 4, 2020
  3. EFFICIENCY AND EFFECTIVENESS OF INTERNAL CONTROL SYSTEMS IN MMDAs: THE CASE STUDY OF TAIN DISTRICT ASSEMBLY
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ABRAHAM KOFI OWUSU

EFFICIENCY AND EFFECTIVENESS OF INTERNAL CONTROL SYSTEMS IN MMDAs: THE CASE STUDY OF TAIN DISTRICT ASSEMBLY

This study sought to build on the controls of public organizations and specifically examines the efficiency and effectiveness of internal control systems in MMDAs with Tain District Assembly as the case study. The research objectives include assessing the consistency of Tain District Assembly’s internal control system to international standard, assessing the effectiveness and efficiency of the controls and to determine the effects of internal control systems on performance. Efficiency is a state of attaining maximum results with least effort. Effectiveness on the other hand is the degree to which an event is done successfully. Stratified and simple random sampling techniques were used to select 60 respondents for the study.  Data analysis was performed by using descriptive statistics such as percentages, mean, standard deviation and multiple regression. The result of the study revealed that there exist ineffective and inefficient systems of controls in the Assembly and also depicts inconsistency of the controls to international standards. Again the multiple regression results revealed that control activities, information and communication and monitoring have positive statistical significant influence on organizational performance in the Assembly, while control environment and risk management have positive insignificant effects on performance. The study recommends that internal audit unit must be independent in the conduct of its duties and should engage in testing of controls to ascertain their effectiveness and efficiency. Management of the Assembly should also undertake periodic review of internal control activities to ensure their efficiency. The study also recommends that management should put in place adequate risk management policies in order to reduce risk and to achieve the objectives of the organization.