Assessing the Effectiveness of Internal Control Systems in the Public Sector of Ghana on Selected District Assemblies in Northern Region, Ghana

Abstract

An internal control system is necessary for the efficient and effective operations of an entity. It is fundamental for the attainment of goals and objectives in an organization. The main objective of the study was assessing the effectiveness of internal control system in the public sector of Ghana in selected Assemblies in the Northern Region of Ghana using a mixed research design approach. 57 core staff from one District Assembly, one Municipal Assembly and one Metropolitan Assembly were purposely sampled and participated in the study. The study revealed internal control systems existed within the public sector in Ghana. Also, the effectiveness level of internal control systems within the three assemblies were described as averagely effective. Lack of financial resources to enforce and implement internal control rules and regulations, too much politics in the enforcement of internal control rules, unconcern of bosses to enforce internal control rules at their respective departments/units, employees lacking understanding of the essence of internal controls were some of the challenges facing internal controls implementation within the Assemblies. The study recommended the provision of the necessary financial resources for the implementation of internal controls within the public sector, the development of a comprehensive internal control policy framework and guidelines for the implementation and enforcement of internal controls within the public sector, organization regular capacity building programmes for junior, senior and management and ensuring an all-inclusive internal control implementation strategies at the Assemblies as measures for enhancing the effectiveness of internal control within the public sector.