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Employee Perspectives on the Effectiveness of Internal Control Systems on the Performance of Lusaka City Council Service Delivery

Author

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  • Lee Caleb Mahlangu

    (Institute of Distance University of Zambia)

  • Francis Simui

    (Institute of Distance University of Zambia)

  • Austin Mwange

    (Graduate School of Business, University of Zambia)

Abstract

Effective internal controls are important in ensuring that organizational performance is achieved. Local municipalities play a key role in the provision of different services to the citizens. This study explored employee perspectives on the effectiveness of the Internal Control Systems on the performance of Lusaka City Council on service delivery. The study used a qualitative research methodology to collect data through interviews and employed reflexive thematic analysis for interpretation. A sample of 5 participants, participated in the study. The findings of the study revealed that the internal controls present at the local authority are not very effective due to unnecessary bureaucracy, inefficient systems lacking effective monitoring by management and political interference in the enforcement and implementation of internal control systems at the local authority. Furthermore, this paper highlights inadequate policies and procedures in the internal control systems, indicating the need for an effective and efficient internal control systems to be integrated in the current systems in place. Based on these findings, the study recommends that the local authority enhances its internal control systems by ensuring that they have a strong internal control environment where internal control activities in form of policies and procedures are adequate.

Suggested Citation

  • Lee Caleb Mahlangu & Francis Simui & Austin Mwange, 2025. "Employee Perspectives on the Effectiveness of Internal Control Systems on the Performance of Lusaka City Council Service Delivery," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 9(3), pages 2918-2927, March.
    • Handle: RePEc:bcp:journl:v:9:y:2025:issue-3:p:2918-2927
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    References listed on IDEAS

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    1. Alzeban, Abdulaziz & Gwilliam, David, 2014. "Factors affecting the internal audit effectiveness: A survey of the Saudi public sector," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 23(2), pages 74-86.
    2. Sengiwakhile Mngomezulu, 2020. "Political Interference in the Administration of Service Delivery in UMLALAZI Local Municipality of KwaZulu-Natal, South Africa," Journal of Economics and Behavioral Studies, AMH International, vol. 12(1), pages 38-45.
    3. SAKA Rahmon Olawale & OSADEME Gloria Chinagozi & ONONOKPONO Nyong Joe, 2023. "Exploratory Research Design in Management Science: A Review of Literature on Conduct and Application," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(4), pages 1384-1395, April.
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