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    Role of Internal Controls in Management of Company Physical Assets: A case study of International Institute of Tropical Agriculture - Uganda

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    A DISSERTATION SUBMITTED TO THE SCHOOL OF MANAGEMENT SCIENCE IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE AWARD OF A MASTER’S DEGREE IN MANAGEMENT STUDIES (FINANCIAL MANAGEMENT) OF UGANDA MANAGEMENT INSTITUTE. (766.4Kb)
    Date
    2013-12
    Author
    Nanyanzi, Maria
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    Abstract
    The purpose of this study was to examine the role of Internal Control Systems in management of company physical assets. A cross sectional survey design was used. Data was gathered using a self administered structured questionnaire. Two separate self administered questionnaires (SAQ) were designed. One questionnaire was specifically designed for employees and board members while the second one designed for auditors. Questions were both structured and unstructured. The SAQ started with the main title then an introduction stating the purpose and intention of data collection, followed by section A which composed of questions about background characteristics of respondents while section B contained questions investigating the relationship between the study variables. The data was analyzed using SPSS, the findings revealed that Internal Control Systems have a significant positive effect in achieving effective asset management. The study further reveals that there’s significant positive relationship between Control Activities, Information technology, Monitoring controls and Asset Management in the organization. The findings revealed that Internal Control Systems have a significant positive effect in achieving Asset Management. The construct of Internal Control Systems (Control Activities, Information technology and monitoring) have a significant positive relationship with Asset Management. This implies that the more sound the ICS, the more chances that the organization will achieve Asset Management. Having known the significance of Internal Controls, organizations need to ensure that they continuously review them and ensure that they are operational.
    URI
    https://hdl.handle.net/20.500.12305/870
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