| dc.description.abstract | The study examined internal control systems at KCCA. It was premised on three objectives which include; to establish the efficiency of control systems at KCCA, to determine the challenges that impede control systems at KCCA and to identify strategies of improving control systems at KCCA. To achieve these objectives, the study employed a cross-sectional and descriptive research design with a quantitative approach that entailed the collection of numerical data from 98 KCCA staff, selected from a sample of 100, through the administration of a survey questionnaire. Data was analyzed using the statistical package for social science (SSPS Version 27). The study revealed a generally positive perception of the efficiency of control systems at KCCA, with the internal control system achieving a mean score of 3.55 (SD = 1.219) for effectiveness in meeting objectives. It is recognized for streamlining processes (mean = 3.51, SD = 1.133) and enhancing the reliability of financial reporting (mean = 3.59, SD = 1.174). However, concerns arise regarding the regular evaluation of the system (mean = 3.44, SD = 1.301), management monitoring efforts (mean = 3.15, SD = 1.279), and the timeliness of financial reports (mean = 3.30, SD = 1.310). On challenges faced, internal control procedures impede timely task completion (mean = 3.46, SD = 1.203) and are perceived as burdensome (mean = 3.44, SD = 1.277), distracting employees from core activities (mean = 3.45, SD = 1.245). Other challenges include inadequate resources (mean = 3.59, SD = 1.250), insufficient employee training (mean = 3.49, SD = 1.302), and a complex system (mean = 3.21, SD = 1.387). These findings highlight the need for improvements in oversight and resource allocation to enhance the effectiveness of KCCA's internal control systems. Therefore, the study recommends several key improvements for KCCA's internal control systems. First, it emphasizes enhancing oversight, monitoring, and reporting through regular evaluations and management oversight, which will ensure that control systems remain effective and responsive to changes. Implementing rigorous monitoring frameworks and automating the generation of financial reports can facilitate timely identification and correction of inefficiencies. Second, the study advocates for simplifying internal control procedures to reduce complications, save time, and enhance compliance. Additionally, prioritizing resource allocation—ensuring adequate financial, technological, and human resources—is essential for the robustness of these systems. Finally, fostering a culture of continuous improvement through periodic reviews, regular training, and effective communication will help adapt the control systems to the evolving needs of the organization. | en_US |
