| dc.description.abstract | The purpose of the study was to explore the effectiveness of the internal controls at Uganda Society for Disabled Children (USDC). This was driven by the fact that internal controls support organization efficiency and it is widely acceptable by scholars and policy makers. The study was guided by the three specific research objectives which include: - to examine the effectiveness of the internal control activities in Uganda Society for Disabled Children (USDC), to establish the challenges of implementing internal control activities in Uganda Society for Disabled Children (USDC), and to design strategies of improving on the effectiveness of internal controls of Uganda Society for Disabled Children (USDC). The study used a cross-sectional survey design with quantitative and qualitative approaches. Units of analysis were individuals from USDC. Primary data was collected from managers, COM members, PSG Executive, implementer partners, and staff at the NGO using interview guide and self-administered questionnaires anchored on five Likert scaled range. Questionnaires were analyzed using SPSS version 20 to generate descriptive statistics while interview responses were analyzed to develop thematic themes. Findings from the study indicated that competent and committed independent management, retention of competent staff, periodical review of policies and procedures support control environment; written personnel policy manual, securing funds to manage contingencies, setting clear objectives, and evaluation of risk influence risk assessment; appropriate approvals by top management, independent verification of all transaction, and pre numbered documents enhance control activities; information and communication were performed through assigning and documentation of organization objectives, and safeguard against hackers and unauthorized users; independent internal audit and monitoring of the organization’s ability facilitate monitoring of activities. However, lack of review of the performance on strategic plan, lack of planning and lack of regular Comm meetings and lack of update information from different section/ function of the Com committee were challenges and applicable strategies were rewarding the exception performance, succession matrix, automation of operations, and reviving the Comm interest. It was concluded that succession matrix improves the control environment in the NGO. The study recommends that USDC should reward staff for exception performance, use succession plan and invest more resources to support internal controls in the organization | en_US |
