An Examination of the Role of Government in Making Hydroelectricity Energy Accessible in Remote Areas of Uganda: a Case Study of Kisoro District.
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Date
2025-06-05
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Uganda Christian University
Abstract
This study examines the impact of internal control systems on the financial performance of the
Ministry of Education and Vocational Training in Zanzibar. The objectives were to: (1) assess
the effectiveness of the existing internal control mechanisms, (2) evaluate their influence on
financial performance, and (3) identify challenges hindering their implementation. Employing a
descriptive research design, the study targeted a population of 150 employees across various
departments, from which a sample of 100 respondents was selected using stratified random
sampling. Data were collected through structured questionnaires and document analysis.
Quantitative data were analyzed using descriptive statistics and regression analysis, while
qualitative data underwent thematic analysis. Findings revealed that while internal control
mechanisms such as segregation of duties and authorization procedures exist, their effectiveness
is compromised by inconsistent application and lack of regular monitoring. Specifically, the
study found that: (1) the control environment is weakened by inadequate management support,
(2) risk assessment processes are underdeveloped, and (3) control activities are not uniformly
enforced across departments. Consequently, these deficiencies adversely affect the Ministry's
financial performance. The study concludes that strengthening internal control systems is
imperative for enhancing financial accountability and performance. It recommends: (1) regular
training for staff on internal control procedures, (2) establishment of an independent internal
audit function, and (3) management reinforcement of a culture that prioritizes robust internal
controls. Implementing these measures is expected to improve resource utilization and financial
transparency within the Ministry.
Description
Undergraduate dissertation