The Perception of Employees on The Effectiveness of The Internal Control System in The Public Sector: A Case Study of The Ministry of Lands, Agriculture, Water, Fisheries and Rural Development · Electronic Theses and Dissertations

Author

Chemwanyisa Munashe L

Title

The Perception of Employees on The Effectiveness of The Internal Control System in The Public Sector: A Case Study of The Ministry of Lands, Agriculture, Water, Fisheries and Rural Development

Abstract

This research sought to have an analysis of employee perceptions on the effectiveness of the internal control system in the public sector. The study was motivated by challenges and failures associated with internal control systems in the public sector. The study was conducted at the Ministry of Lands, Agriculture, Water, Fisheries and Rural Development head office in Harare. The main aim of the research was to have a comprehensive understanding of how these systems are perceived and how such perceptions impact various aspects of organizational functioning in the public sector. The study also focused on contributing to the body of knowledge related to internal control system in the public sector and providing insights that can inform improvements in organizational governance and operations. Furthermore, the research focused on the major theories that deal with employee perceptions. The research was encompassed on the following objectives, to assess employees’ perceptions of how the segregation of duties contribute to accountability, to examine how employees perceive the efficiency and effectiveness of the authorization approval process in ensuring compliance with organizational policies and regulatory requirements, to explore the perception of employees on the effectiveness of physical safeguards in ensuring confidentiality and integrity, to examine the perception, of employees on the adequacy and reliability of monitoring systems to detect anomalies and control deficiencies and to evaluate employees’ perceptions of how well documentation practices support decision making. Descriptive research design was used in order to gain a better understanding of the issue at hand. Questionnaires were used as data collection instruments. A sample size of 100 employees was selected from a total population of 150. The researcher used tables, pie charts and bar graphs in data presentation with the aid SPSS and excel. The findings indicated that most employees were perceiving the internal control system to be very effective. However, some employees perceived it to be ineffective in achieving its intended results.

Date

June 2024

Publisher

BUSE

Keywords

Internal control system
Case study

Employee perception
Ministry of Lands, Agriculture, Water, Fisheries and Rural Development
Zimbabwe

Supervisor

N/A