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Relationship between Internal Control Systems on Financial Performance of Non-Governmental Organisations in Kenya, Nairobi

Author

Listed:
  • Owuor Benter Awuor

    (Department of Accounting and Finance, School of Business, Economics and Tourism, Kenyatta University, Nairobi, Kenya.)

  • Fredrick Ndede

    (Department of Accounting and Finance, School of Business, Economics and Tourism, Kenyatta University, Nairobi, Kenya.)

Abstract

Non-governmental organisations (NGOs) play a critical role in supporting social service delivery and development initiatives in Nairobi County, Kenya. However, many organisations in this sector continue to experience financial sustainability challenges associated with weak governance structures, donor dependence, and inadequate internal control systems. This study examined the relationship between internal control systems and the financial performance of NGOs in Nairobi County. The study focused on four internal control dimensions: control environment, risk assessment, control procedures, and continuous monitoring. An explanatory cross-sectional research design was adopted. Structured questionnaires were administered to a stratified sample of 372 NGOs, and 275 valid responses were analysed using descriptive statistics, correlation analysis, and multiple regression analysis. Reliability testing confirmed acceptable internal consistency for all study constructs, with Cronbach's alpha values exceeding the recommended threshold of 0.70. The correlation results indicated positive and statistically significant relationships between all internal control dimensions and financial performance (p

Suggested Citation

  • Owuor Benter Awuor & Fredrick Ndede, 2026. "Relationship between Internal Control Systems on Financial Performance of Non-Governmental Organisations in Kenya, Nairobi," Post-Print hal-05685397, HAL.
    • Handle: RePEc:hal:journl:hal-05685397
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