求一篇关于内部控制评价的英文文献资料

2025-02-28 18:48:04

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International Research Journal of Finance and Economics
ISSN 1450-2887 Issue 27 (2009)
© EuroJournals Publishing, Inc. 2009
http://www.eurojournals.com/finance.htm

Evaluation of Internal Control Systems: A Case Study
from Uganda

Angella Amudo
Maastricht School of Management, Endepolsdomein 150
6229 EP Maastricht, The Netherlands
E-mail: amudo@msm.nl

Eno L. Inanga
Maastricht School of Management, Endepolsdomein 150
6229 EP Maastricht, The Netherlands
E-mail: inanga@msm.nl
Tel: +31 43 387 08 08; Fax: +31 43 387 08 00

Abstract

Internal control systems is a topical issue following global fraudulent financial
reporting and accounting scandals in both developed and developing countries. A proactive
preventive approach to the problem requires a critical evaluation of existing internal control
structures in organizations to determine their capacity to ensure that the organization’s
activities are carried out in accordance with established goals, policies and procedures. This
study is on the Regional Member Countries (RMCs) of the African Development Bank
Group (AfDB) focusing on Uganda in East Africa. This paper develops a conceptual model
used in evaluating the internal control systems in Public Sector Projects in Uganda financed
by the African Development Bank. The outcome of the evaluation process is that some
control components of effective internal control systems are lacking in these projects. This
renders the current control structures ineffective. The study ends with recommendations to
improve the existing internal control systems in the projects and suggests areas for further
research.

Keywords: AfDB, RMCs, internal controls, Projects, evaluation, Uganda

1. Introduction and Overview
When companies suddenly collapse, the often-resounding question is, “what went wrong?” A
breakdown in the internal control system is the usual cause. Internal control is a process that guides an
organization towards achieving its objectives. These objectives include operational efficiency and
effectiveness, reliability of financial reporting, and compliance with relevant laws and regulations
(COSO 1992). Absence of these variables often results in organizational failure. The findings of the
Treadway Commission Report of 1987 in the United States (USA) confirmed absence of, or weak,
internal controls as the primary cause of many cases of fraudulent company financial reporting.
The widespread global corporate accounting scandals that assumes near epidemic proportions
in recent years inform this study. Notable cases include Enron and WorldCom in the USA, Parmalat in
Europe, and ChuoAoyama in Asia. In South Africa, cases of accounting scandals have been recorded

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