| Abstract: | The objective of this study was to assess the internal control practice of Save the Children International Ethiopia Country Office, SCI EtCOo as a case study. Internal controls were looked at from the perspective of cControl eEnvironment, Rrisk Aassessment Ppractice, organizational control, operational control, personnel control, IT control, Information and Communication and Monitoring and Evaluation system. The research was conducted using both quantitative and qualitative approaches using Survey. Data were collected using qQuestionnaires,Iinterview and reviewing documents.From the total population study of 110 employees, 70 respondents were selected and 65 of them have been returned. Purposive sampling technique was used. The data gathered from questionnaire analyzed by descriptive statistics through statistical tool SPSS version 23.The study found that the organization has an effective internal control policy, procedure and system. However, the organization has weakness in designing the appropriate strategies to identify changes that could affect to achieve its objectives. The personnel control policy and procedure established for hiring and promoting was not exercised as expected. There areisa lack of procedures to delegate responsibilities for staffs.Therefore, these findings are important to fill the gap existing on the policy and practice of internal control system of SCI EtCO. The study recommends that Senior Manager Team(SMT) should review SCI’s policies, regulation and procedure regularly to ensure it is accessible and functioning as designed by every members of the organizations. |
