The Role of Internal Control on the Performance of Financial Institutions in Ghana:Case of Access Bank Ghana

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学科专业
Masters  in  Business  Administration
文献出处
南昌大学   2019年
论文摘要

The growth in the sizes of business organizations and the advent of corporate governance has made investors to heavily rely on the necessity of internal and external controls for prudent management of their businesses.Internal controls are indispensable in ensuring that processes operate as designed and business risk management are carried out in a bit to achieve the ultimate goal of profitability.As such,the study sought to examine the implications of internal control systems on the performance of financial institutions in Ghana with the particular case of Access Bank Ghana in view of setting out standard procedures for internal control systems.To achieve the aims,primary data was gather from workers in the different branches of Access Bank Ghana in Ghana via questionnaire.The data was gathered was analysed using tables,charts and test statistics.The results revealed that Access Bank Ghana already has a good internal control mechanism back by a high level of implementation of the rules and procedures.However,it also showed a serious problem being that of providing feedback and having the potential of jeopardizing the entire system and eventually performance.Furthermore,the chi-squares test showed significant relationship between internal control systems and financial performance of Access Bank Ghana at a 5% level of significance meaning that internal control systems directly affect the performance of the organisation.Finally,the major recommendation was that feedback on routine internal control should be accessible to those concerned so as to reduce the risk of bribery and or organized crime between defaulters and internal controllers.

论文目录
关闭目录

ABSTRACT

LIST OF ABBREVIATIONS

CHAPTER ONE: INTRODUCTION

1.1 BACKGROUND OF the STUDY

1.2 CURRENT RESEARCH SITUATION

1.3 RESEARCH IDEAS

1.3.1 RESEARCH QUESTIONS

1.3.2 RESEARCH OBJECTIVES

1.4 RESEARCH HYPOTHESIS

1.5 SIGNIFICANCE OF THE STUDY

1.6 ORGANISATION OF THE STUDY

CHAPTER TWO: LITERATURE REVIEW

2.1 CONCEPTUAL FRAMEWORK

2.1.1 DEFINITION AND CONCEPT OF INTERNAL CONTROL

2.1.2 THE CONCEPT OF FRAUD

2.1.3 DEFINITION AND CONCEPT OF PERFORMANCE

2.2 THEORETICAL LITERATURE ON INTERNAL CONTROL AND CORPORATE GOVERNANCE

2.2.1 THE AGENCY THEORY

2.2.2 THE ORGANIZATIONAL THEORY OF INTERNAL CONTROL

2.2.3 COMPONENTS OF THE INTERNAL CONTROL SYSTEM AS A PROCESS OF RISK AVERSION

2.2.4 PERFORMANCE INDICATORS IN THE FRAMEWORK OF MICRO FINANCIAL INSTITUTIONS

2.3 EMPIRICAL FRAMEWORK

CHAPTER THREE:RESEARCH METHODOLOGY

3.1 SCOPE AND AREA OF STUDY

3.1.1 HISTORICAL EVOLUTION OF ACCESS BANK GHANA PLC

3.1.2 PRODUCTS AND SERVICES OF ACCESS BANK GHANA PLC

3.2 RESEARCH DESIGN

3.3 POPULATION, SAMPLE AND SAMPLING PROCEDURE

3.4 SAMPLE AND SAMPLING PROCEDURE

3.5 SOURCES OF DATA COLLECTION

3.6 RESEARCH INSTRUMENTS

3.7 VALIDATION OF THE RESEARCH INSTRUMENTS

CHAPTER FOUR: PRESENTATION AND DISCUSSION OF RESULTS

4.1 PRESENTATION OF THE MAJOR FINDINGS

4.1.1 DEMOGRAPHIC PROFILE OF RESPONDENTS

4.1.2 PRESENTATION OF QUANTITATIVE RESULTS

4.1.3 PRESENTATION OF POST TEST RESULTS

4.2 DISCUSION OF RESULTS

CHAPTER FIVE:SUMMARY OF FINDINGS,RECOMMENDATIONS AND CONCLUSION

5.1 SUMMARY OF MAJOR FINDINGS

5.2 RECOMMENDATIONS

5.3 LIMITATIONS OF THE STUDY

5.4 SUGGESTIONS FOR FURTHER STUDIES

CONCLUSION

ACKNOWLEDGEMENTS

REFERENCES

APPENDIXES

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