The relationship between internal controls and risk management in public sector institutions: a Case Study of Uganda Clays
Loading...
Date
2026-05-08
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Uganda Christian University
Abstract
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.
Description
Undergraduate