Assessment of Internal Control Systems in the Administration of Senior High Schools in the Volta Region of Ghana

Abstract

ABSTRACT The study seeks to assess internal control systems in the administration of senior high schools in the Volta Region. The specific ojectives are to determine the nature of internal control systems in the administration of the senior high schools, determine the level of compliance with internal controls, and examine the ways to enhance the internal control systems in the administration of the senior high schools.The study used a descriptive research design with cluster and purposive sampling techniques employed in the selection of respondents. Interview schedules and questionnaires were used to elicit the data from the respondents. In total one hundred and thirty questionnaires were distributed among the respondents with a hundred percent rate of response. The study revealed that internal controls exist and the control systems are effective and efficient. Consequently, the controls are complied with and the level of compliance is generally high. It is recommended that the management of the high schools embrace planning and effective forecasting of activities, training and sensitization of personnel, policy guidelines, and segregation of duties to make the internal control systems more robust