Abstract:
This study sought to evaluate the effectiveness of the internal control system in the Sefwi Akontombra District Assembly. The study adopted the descriptive survey research design. Both the purposive and random sampling technique was employed to select 54 staff for the study. Data were collected using a questionnaire while data analysis was done using means and standard deviation. The study found that control activities and Information and Communication Systems are the existing internal control components existing in the District Assembly. The study also revealed that the internal control at the assembly is quite effective. Specifically, the control environment, control activities and monitoring activities component of the internal control systems were effective. However, information and communication systems and risk assessment components of the internal control systems were not effective. Finally, it was found that the challenges associated with the implementation of an effective internal control system in the District Assembly are vast and included a lack of financial resources to enforce and implement internal control rules and regulations and making too much politics in the enforcement of internal controls rules. It is recommended that management of District Assemblies should be very active and ensure continuous ongoing and separate internal control monitoring to ascertain that control really exists and are functioning properly. Additionally, management should as much as possible limit the influence of politics in the enforcement of internal controls rules.
