Effectiveness of internal control system in public universities (case study Maasai Mara Unlversity)

Abstract

This study is undertaken with a view to establish the roles of internal control in promoting good governance in public universities. This will include collecting and analyzing data concerning the aspects of internal Controls. Internal controls of public universities comprises of control environment, control activities, risk assessment, information & communication and monitoring. When all these aspects are correctly put in place, there are proper internal controls, thus the assets of the organization are safeguarded through reduced errors, frauds, misuse, theft and misappropriation. Management therefore should put in place measures to ensure proper internal controls. The objective of the study is to determine the effectiveness of the internal Controls of Maasai Mara University in ensuring good governance and suggest ways of improving the same where necessary. The data collected from the Audit departments is analyzed qualitatively with focus on control considerations. The data analysis and results show the extent of the effectiveness of internal control of the University and recommendations on ways of improving it.