| Abstract: | The study sought to examine internal control systems and practises in Save the Children
International Ethiopia county office and focused on logistic, accounting and financial activities
in Country offices and Hub offices. Internal controls were looked at from the perspective of
Control Environment, Internal Audit and Control Activities whereas payment procedures,
financial records, procurement policies, budgetary control Accountability and Reporting as the
measures of effectiveness of internal control. The Researcher set out to establish the causes of
persistent poor internal control policy, procedure and practises from the perspective of internal
controls.
The research was conducted using both quantitative and qualitative approaches using Survey,
and Case study as Research Designs. Data was collected using Questionnaires and Interview
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guide as well as review of available documents and records targeting basically Country office
Senior management teams, Hub office senior management team members, logistic staffs,
Accounting and finance staffs, Human resource staffs, Internal audit staffs, and other budget
holders and chief of parties as respondents from a population of 104 save the children Ethiopia
country office staff. Data was analysed using the Statistical Package for Social Scientists where
conclusions were drawn from tables, figures from the Package.
The study assessed SCI EtCO internal control policy and procedure and current practices.
Based on the findings of the study, it is concluded that the organization has an effective internal
control policy, procedure and system as supported by the study findings. However, there are
challenges in the implementation of controls especially considering that the audit function is not
well extended to the upcountry centres, lack of clear separation of roles, supervision, training,
and commitment of management, lack of proper financial accountability, weakness regarding
procurement control and budgetary control on the expenditure which clearly has affected their
efficiency as revealed by this study on internal control system of the organization. The study
recommends competence profiling in the Internal Audit department which should be based on
what the organization expects the internal audit to do and what appropriate number staff would
be required to do this job. It also recommends all staffs should get awareness training and
orientation .The SMT should review their standing agenda to include items such as review of key |
