UCU Scholar :: Browsing by Author "Collins Ssekamanya"

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Internal control system on the performance of small and medium enterprises
(Uganda Christian University, 2026-05-04) Collins Ssekamanya
This study investigates the effect of internal control systems on the financial performance of medium enterprises. Internal control systems are vital for guaranteeing the accuracy and dependability of financial reporting, protecting assets, and improving operational efficiency. The research looks into how effective internal controls contribute to improved financial results by lessening errors and fraud, boosting operational efficiency, and supporting regulatory compliance. By analysing data from medium-sized enterprises across various industries, the study evaluates the relationship between the strength of internal control systems and key financial performance indicators such as profitability, liquidity, and inancial stability. Findings suggest that well-implemented internal control systems considerably enhance financial performance by reducing risks and optimizing resource use. The study highlights best practices for developing and maintaining effective internal controls and offers recommendations for medium enterprises seeking to leverage these systems for better financial outcomes.