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Measuring the performance of internal Controls over cash receipts: a case of Mkuranga District council

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dc.contributor.author Noel, Matilda
dc.date.accessioned 2016-03-18T04:46:48Z
dc.date.available 2016-03-18T04:46:48Z
dc.date.issued 2013
dc.identifier.uri http://hdl.handle.net/11192/925
dc.description Dissertation Submitted to Mzumbe University Dar es Salaam Business School in partial fulfillment of the requirements for the award of a Degree of Master of Science in Accounting and Finance of Mzumbe University en_US
dc.description.abstract This study concerning about the Measuring Performance of Internal Control over Cash Receipts, were a case study was at Mkuranga District Council. The study was aimed on measuring the performance of internal controls over cash receipts, assessing on how the organisation applies the tools of internal controls system on protecting its resources especially cash received against waste, frauds and inefficiency. Hypotheses tested (causal variables) on answered the research questions was Ha; Efficiency and effective performance of internal controls over cash receipts is influenced by complete separation of duties, daily depositing of cash receipts, quality of staffs, employees motivation and application of ICT. Alternatively Ho; Efficiency and effective performance of internal controls over cash receipts is not influenced by complete separation of duties, daily depositing of cash receipts, quality of staffs, employees motivation, and application of ICT. The case study design were used, data were collected through interviews, questionnaires, participatory observation and documentary sources. The collected data were analyzed by using SPSS and frequency tables were used to determine the percentage of the sample that agree or disagree with a certain variable and to measure the spread of variability of responses. Decision criteria based on all variables under the study were ninety percent (90%) cumulative strongly agree and agree. Findings from the study revealed that there is effective and efficiency internal controls over cash receipts at MDC. However it recommended that the management has the responsibility on supervising and making internal check of all works to ensure quality control, also there is a need to employ the ICT technicians, allows short courses for all accounting staff concern with changes on accounting principles. Job rotation and staff motivation has insisted. For further researcher’s more research should be done concerning with application of IC’s for the purpose of protecting organization resource en_US
dc.language.iso en en_US
dc.publisher Mzumbe University en_US
dc.subject of internal Controls en_US
dc.title Measuring the performance of internal Controls over cash receipts: a case of Mkuranga District council en_US
dc.type Thesis en_US


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