Internal Control System and Financial Performance in Non Governmental Organisations in Uganda: A Case Study of International Union for Conservation of Nature
The study set out to investigate the role of internal control system in the financial performance of non governmental organisations in Uganda. Specifically the study sought to establish the effect of control environment on the financial performance of International Union for Conservation of Nature, to investigate the effect of control activities on the financial performance of International Union for Conservation of Nature, and to examine the significance of monitoring on the financial performance of International Union for Conservation of Nature. The findings of the study revealed a significant relationship between control environment, control activities, monitoring, and financial performance. The study recommended that control environment, control activities, and monitoring should be enhanced in order to further improve the financial performance of International Union for Conservation of Nature. Additionally, performance standards should be established and communicated to employees of International Union for Conservation of Nature in a bid to improve financial performance.