The impact of internal control on organizational performance in Gomoa East district assembly

Abstract

Internal Control Systems (ICS) are implemented to steer an organization toward profitability goals and the achievement of its mission while minimizing surprises. ICSs empower management to navigate a rapidly changing economic and competitive environment, address shifting, customer demands, and priorities, and restructure for future growth. This study examines the impact of internal control systems on organizational performance in the Gomoa East District Assembly in the Central Region of Ghana. The study employed convenience sampling techniques to select employees of the Gomoa East District Assembly as respondents. Correlation and simple regression analyses were used to derive the findings which were based on responses from one hundred and twenty (120) employees. The study concludes that ICSs significantly and positively influence organizational performance and It recommends that management should maintain their level of internal control systems by effectively monitoring and separating evaluations of the control systems.