Internal controls and financial performance in Ugandan university a case study of makerere university, Kampala and Uganda Christian university, mukono district
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Date
2026-04-13
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Uganda Christian University
Abstract
Internal controls play an essential part of any organizational governance and its financial management. According to the Committee of Sponsoring Organizations of the Treadway Commission (COSO, 2013), internal controls consist of policies, procedures and processes that are designed to provide a reasonable assurance regarding the achievement of any organization objectives related to its operational efficiency, reliable financial reporting, safeguarding of its assets and compliance with applicable laws and relevant regulations. In both public and private institutions, effective internal control systems are fundamental for boosting the organization’s accountability and enhancing its financial performance.
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Undergraduate