IDEAS home Printed from https://ideas.repec.org/a/bcp/journl/v9y2025issue-14p1435-1444.html
   My bibliography  Save this article

Effectiveness of Internal Control Systems and Institutional Performance in Selected Non-Tithe Institutions within the Seventh-Day Adventist Church in Kenya

Author

Listed:
  • Bolo Mary Achieng

    (Department of Management, School of Business, University of Eastern Africa, Baraton, P.O. Box 2500-3-100 Eldoret, Kenya)

  • Prof. Moses Kibirango

    (Department of Management, School of Business, University of Eastern Africa, Baraton, P.O. Box 2500-3-100 Eldoret, Kenya)

  • Dr. David Aunga

    (Department of Management, School of Business, University of Eastern Africa, Baraton, P.O. Box 2500-3-100 Eldoret, Kenya)

Abstract

Internal control systems (ICS) play a crucial role in safeguarding institutional resources, enhancing accountability, and achieving performance goals. This study investigates the relationship between the effectiveness of internal control systems and institutional performance in selected non-tithe institutions within the Seventh-day Adventist (SDA) Church in Kenya. Grounded in systems theory, the research assesses how components of ICS including control environment, risk assessment, monitoring, control activities, and information communication affect financial and operational metrics of performance. The findings reveal a significant positive correlation between effective internal controls and improved institutional performance. The study recommends strengthening internal control mechanisms to enhance organizational outcomes and stakeholder confidence.

Suggested Citation

  • Bolo Mary Achieng & Prof. Moses Kibirango & Dr. David Aunga, 2025. "Effectiveness of Internal Control Systems and Institutional Performance in Selected Non-Tithe Institutions within the Seventh-Day Adventist Church in Kenya," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 9(14), pages 1435-1444, June.
    • Handle: RePEc:bcp:journl:v:9:y:2025:issue-14:p:1435-1444
    as

    Download full text from publisher

    File URL: https://www.rsisinternational.org/journals/ijriss/Digital-Library/volume-9-issue-14/1435-1444.pdf
    Download Restriction: no
    File URL: https://rsisinternational.org/journals/ijriss/articles/effectiveness-of-internal-control-systems-and-institutional-performance-in-selected-non-tithe-institutions-within-the-seventh-day-adventist-church-in-kenya/
    Download Restriction: no
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bcp:journl:v:9:y:2025:issue-14:p:1435-1444. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dr. Pawan Verma (email available below). General contact details of provider: https://rsisinternational.org/journals/ijriss/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.