Browsing by Author "Abizu, Stephen"

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    Internal control and financial accountability in local governments in Uganda (case of Arua district)
    (Muni University, 2025-10-11) Abizu, Stephen
    The purpose, the study was to examine internal control as a mechanism to enhance financial accountability in local governments of Uganda, with a specific focus on Arua District Local Government (DLG). The objectives were to examine the relationship between the control environment, control activities, and monitoring controls on financial accountability. Methodology, the study adopted a cross-sectional descriptive survey design and was anchored on stewardship and agency theories. Quantitative data were collected from 134 respondents using a structured questionnaire containing closed-ended items. Data were analyzed using SPSS version 20 to generate descriptive statistics (mean and standard deviation) and inferential statistics. Pearson correlation analysis was performed to determine the relationship between internal control components (control environment, control activities, and monitoring controls) and financial accountability. Findings indicated a strong and positive significant relationship between internal control mechanisms and financial accountability in Arua DLG. Specifically, the control environment (r = 0.861, p < 0.01), control activities (r = 0.778, p < 0.01), and monitoring controls (r = 0.817, p < 0.01) were all significantly associated with improved financial accountability. The study concluded that effective internal control systems enhance financial accountability in local governments. The study was limited to one district (Arua), which may affect the generalizability of the findings to other districts in Uganda. Additionally, the reliance on self-reported data might have introduced some response bias. This study contributes to the understanding of how internal control mechanisms influence financial accountability in local governments in developing countries. It offers empirical evidence supporting the adoption and strengthening of internal control systems to improve transparency, stewardship, and fiscal discipline in public sector financial management.