Internal Control Systems and Performance of Uganda Christian University Library
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Date
2024-09-10
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Uganda Christian University
Abstract
The study discussed the relationship between internal control systems and the performance of the Hamu Mukasa Library at Uganda Christian University. The study specifically focused on mainly three objectives which were; to examine the effectiveness of control environment on performance of the Hamu Mukasa library, to establish the effect of risk assessment on the number of books lost in the Hamu Mukasa library, to examine the relationship between control activities and performance in Hamu Mukasa library. The study was guided by the Agency Theory to conceptualize the variables which were used in the study. The study adopted a case study research design that used both quantitative and qualitative approaches. Simple random sampling technique was used to select a sample of 44 out of a population of 50 respondents. Both questionnaire and interview methods were used to collect data from both the employees and tusers of the Hamu Mukasa library at Uganda Christian University. In the study, analysis was done at different levels first with descriptive statistics and linear regression analyses were conducted to address the study objectives. The study established that internal control environment, internal control activities and Risk assessment all had a significant influence on the performance of the Hamu Mukasa Library. The study therefore concluded that internal control systems collectively predict the amount of variance in the performance of the Hamu Mukasa library, and therefore develop favorable internal control environment and improve on internal control activities are likely to register an improvement in the general performance of the Hamu Mukasa library. The study recommended that conducting longitudinal studies would assess the long-term impact of internal control systems on library performance, also comparing the effectiveness of internal control systems in different library settings to identify best practices and areas for improvement, Incorporating qualitative research methods would help to gain deeper insights into the experiences and perceptions of library staff regarding internal controls and performance, the study should include multiple libraries across different regions to enhance the generalizability of the findings.
Key words; Internal Control Environment, Internal Control Activities, Risk Assessment and Performance
Description
Undergraduate Research