Investigating Barriers Affecting the Effective Implementation of Internal Control Systems and Performance of Lusaka City Council on Service Delivery

Internal control systems play an important role in the management and performance of different organisations weather in the public or private sector. Internal control systems have become a topical issue in the recent years after witnessing big corporate organisations failing to perform and closing down due to ineffective internal control systems. This study investigated the Barriers affecting the effective implementation of internal control systems and performance of Lusaka City Council on service delivery. The main mandate of local authorities is the provision of services; however, this has not been the case, as they have been experiencing challenges in the provision of quality service delivery in their jurisdictions. The study employed a pragmatism research paradigm, concurrent triangulation research design and a mixed method research approach. Qualitative data was collected through interviews and data was analysed using thematic analysis whilst quantitative data was collected using questionnaires and data was analysed using descriptive and inferential statistics. The target population was Lusaka City Council employees comprising of the senior management, middle management and lower management. It was found that internal control systems had a significant relationship with service delivery performance. Based on the findings, it was concluded that internal control systems are present and available and are moderately effective at Lusaka City Council. Despite the internal controls systems being moderately effective there is still further improvement required to address factors hindering improved service delivery.