Internal Control as a Tool for Efficient Management of Revenue Mobilization at the Metropolitan, Municipal and District Assemblies in Ghana. A Case Study of Accra Metropolitan Assembly
Edward Attah-Botchwey

This study visits the relevance of internal control systems in organizations. The study sets off to investigate the internal control system in the Accra Metropolitan Assembly (A.M.A) and its effect on revenue mobilization for the Assembly. It looks at the components of internal control system and its functionality in A.M.A, examines the capability of the system and attempts to describe revenue mobilization of the organization. A sample of 100 staff in purposively selected position in A.M.A was used in the study for the purpose of obtaining primary data. These were staffs who were engaged with internal control systems and procedures and revenue activities. The study establishes that there is an internal control system within the A.M.A setup which is directive. It was found out that; the internal control system is composed of at least, four components. These are risk assessment, which was most poorly complied with, control activities, information and communication and monitoring, all showing high importance in highlighting the internal control system. Generally, they contributed to a system that was able to serve its purpose. Revenue mobilization was also done timely and according to schedule. All these were however, not without setbacks. The study concludes by showing strongly that, there is a significant effect of the internal control system on revenue mobilization in A.M.A. The challenges like failure to do proper risk assessment, diversion of revenue belonging to the Assembly, lack of education and information on the Assembly’s project, and lack of logistics and administrative support tend to reduce the vibrancy of the system and revenue mobilization.

Full Text: PDF

Copyright © 2014: The Brooklyn Research and Publishing Institute. All Rights Reserved.
Brooklyn, NY 11210, United States