Analyzing the impacts of internal control systems on organizational performance: a case study of UMEME LTD, Gulu Branch

Abstract

The general purpose of the study is about the effectiveness of internal control system in Umeme Ltd Gulu branch. There was found through observation that there are some divisions in the internal control system in the daily activities of Umeme Ltd Gulu. This study is based on the dependent variable; effective internal control and four independent variables, control environment, risk assessment, accounting, information and communication. Control activities and self-assessment. In this study, data were collected through primary as well as secondary to measure the relationship between two variables. The main tool of primary data is questionnaires. The questionnaires distributed among permanent staff of Umeme Ltd Gulu. And in the case of data analysis and evaluation, univariate as well as bivariate analysis methods were used. Under the univariate analysis mean, standard deviation, percentages were used to evaluate the data. According to the data evaluation, all the independent variables are moderately supportive of the effectiveness of the internal control system. And in the consideration of all independent variables as overall they were moderately supportive in the effectiveness. And under the conclusion and recommendations, researchers have been given summary on the data analysis and recommended some suggestions to implement in the company to enhance the internal control system.