000			03332nam a22002777a 4500
003			KOHA
005			20240814143428.0
008			240222d2023 cy d|||| m||| 00| 0 eng d
040			_aCY-NiCIU _beng _cCY-NiCIU _erda
041			_aeng
090			_aYL 3187 _bA45 2023
100	1		_aAllieu, Mohamed
245	1	0	_aEFFECT OF INTERNAL CONTROL SYSTEMS ON FINANCIAL PERFORMANCE OF PUBLIC INSTITUTIONS OF HIGHER LEARNING IN SIERRA LEONE / _cMOHAMED ALLIEU; SUPERVISOR: ASST. PROF. DR. KEMAL ÇEK
264			_c2023
300			_aix, 85 sheets: _bcharts, tables; _c30 cm. _e1 CD ROM
336			_2rdacontent _atext _btxt
337			_2rdamedia _aunmediated _bn
338			_2rdacarrier _avolume _bnc
502			_aThesis (MSc) - Cyprus International University. Institute of Graduate Studies and Research Accounting and Finance Department
504			_aIncludes References (sheets 68-74)
520			_aABSTRACT Government agencies sometimes perform poorly financially. Financial mismanagement may have brought poor results. Finances require internal controls. This study assessed how well Sierra Leonean government institutions and colleges managed finances after introducing internal controls. Evaluation of control operations, risk analysis, environmental control, information and communication, and monitoring at Sierra Leonean universities affect financial performance. Four theories—agency, management, affirmative accounting, and attribution—supported the research. Descriptive study. 150 Sierra Leonean academics were questioned. There were 96 researchers. This research used questionnaires on a representative sample. Multiple linear regression examined independent variables and determination coefficients. Data were analyzed using SPSS. Frequent internal audit reports, a suitable separation of responsibility in the finance and accounting divisions, and physical measures to reduce resource overallocation were used in the analyzed businesses. Control initiatives improved financial performance for examined organizations. This research examined organizations with a successful risk assessment instrument, risk analysis management structure, continuing financial evaluations, and timely, in-depth audits. Risk assessment statistically enhanced financial performance. Sierra Leone's public universities have good environmental controls. Finance and audit have enough people and accounting and financial management training. Environmental control significantly enhanced the firms' financial success. The data exchanging and receiving systems were good. Modern communication and record-keeping systems help businesses share information, track finances, and account for resources. Research indicated that open communication and information improved organizations' financial accountability and performance. Independent auditing departments tracked budgets. Management meetings discussed finances and promoted responsibility and openness. Financial monitoring boosted performance. Financial audits detect accounting and financial issues. Keywords: Financial Performance; Higher Learning; Internal Control Systems; Public Institutions.
650		0	_aAccounting and Finance _vDissertations, Academic
700	1		_aÇek, Kemal _esupervisor
942			_2ddc _cTS
999			_c292276 _d292276