Internal control systems and procurement effectiveness in public entities in Uganda: A case of Uganda Human Rights Commission

Abstract

This study was an assessment of the effect of internal control systems on procurement effectiveness at Uganda Human Rights Commission. Specifically, the study examined: The effect of internal Control environment on procurement effectiveness; the effect of internal control activities on procurement effectiveness and; the effect of procurement rules and regulations on procurement effectiveness. A descriptive survey research design was used for the study, with a blend of both qualitative and quantitative approaches. Quantitative and qualitative data were collected from a sample of 88 respondents who were identified from a study population of 140 staff of UHRC, comprising of top management staff, Human Rights staff and support staff. Quantitative and qualitative data were collected using survey questionnaires and key informant interviews. Quantitative data were analysed with the aid of Statistical Package for Social Scientists (SPSS) for descriptive and inferential statistics, while qualitative data were analysed by making deductions, using the content and thematic analysis methods. Study findings revealed that positive changes in internal control activities would lead to 38.4% in procurement effectiveness, positive changes in internal control environment would lead to 37.7% of procurement effectiveness while Procurement rules and regulations would account for 26% procurement effectiveness. Basing on the study findings, it was concluded that with efficient internal control activities, a favourable internal control environment and adherence to procurement rules and regulations, procurement effectiveness can be easily realised. The study thus recommended; Top reviews in the procurement function in order to have a more accountable system, having continuous review of the organisational culture, encouraging staff to address audit findings in time and lastly, training staff on the procurement rules and regulations as well as enforcing a culture of adherence to the rules and regulations.