UCU Scholar :: Browsing by Author "Grace Ninisiima"

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The relationship between internal controls and risk management in public sector institutions: a Case Study of Uganda Clays
(Uganda Christian University, 2026-05-08) Grace Ninisiima
In this study, the interaction between internal controls and risk management in the public sector organizations through the example of Uganda Clays Limited was discussed. It poses the question of whether robust internal controls will enhance the risk management and the overall performance. The research aimed to combine a survey (quantitative) and interviews (qualitative) with Uganda Clays employees. Findings indicate that companies that have a strong internal control also have an excellent risk-management practice. Employees claimed that with good controls, financial reports were more reliable, and fraud and errors were minimized, and the company was within the confines of the laws. They observed as well that incorporation of risk management increased performance and reduced losses of money, which enhanced the stability of the organizations. The study highlights the importance of risk-conscious culture and the ongoing training of the staff. Lastly, it provides feasible recommendations to the public sector organizations with a view to enhancing internal control and risk-management systems and eventually enhance good governance, accountability and service delivery.