| Abstract: | This paper sought to assess the functionality of internal control system of Non-
Government Organizations (NGOs) a case study of Pathfinder International Ethiopia.
The study was guided by the following objectives: to assess organization organizational
control of PIE, to assess personnel controls of PIE, to assess operating controls of PIE,
to assess periodic review of PIE. The researcher used descriptive quantitative design.
A simple random sampling technique was used. A case study of 150 employees was
then 70 questionnaires were distributed to the respondents. Out of these 68 returned.
The main instrument for collecting primary data was self-administered questionnaire
that was subjected to expert evaluation for content validity, while secondary data was
collected by reviewing files, documents, published books, articles and journals. The
data was analysed using both descriptive statistical like mean, median, standard
deviation and narrative methods. Narrative analysis was used to explain the qualitative
results of the survey. The major findings of the study were that PIE has a sound
internal control system overall in terms of the control operation, controls procedures
and monitoring controls, human resource controls. PIE was operating under well
constituted qualified and experienced management. The periodic review aspect of the
internal control specifically: (i) stocks and inventory items record, (ii) record of
program and common cost allocation system were somehow mismatch with regulatory
body (CSA’s) standard. The study further points out that keen attention should be paid
on to adopt efficient periodic review system in the organization. |
