INTERNAL CONTROL SYSTEM AND PERFORMANCE OF NON-GOVERNMENTAL ORGANIZATIONS IN BENUE STATE, NIGERIA
Authors
Dinnah Ngovenda Wombo
Benue State University, Makurdi, Nigeria
Author
Emmanuel Lubem Asenge
Benue State University, Makurdi, Nigeria
Author
Keywords:
Internal Control System,
Control Environment,
Risk Assessment,
Control Activities,
Monitoring,
Organizational Performance
Abstract
This study investigates the effect of internal control system on the performance of non-governmental organizations in Benue State, Nigeria. It specifically examines control environment, risk assessment, and control activities. A survey research design was adopted, and the population comprised 220 staff of five selected international NGOs operating in Benue State. Data were collected using a self-administered questionnaire and analysed using descriptive statistics and regression analysis. Findings reveal that control environment, risk assessment, and control activities have positive and significant effects on NGO performance. The study recommends stronger ethics, integrity, and accountability in NGO management.
