The relationship between control activities and the performance of Post Bank at Kanungu and Ntungamo district branches. A correlational case study.
DOI:
https://doi.org/10.70659/y9q8qq16Keywords:
Relationship between control activities and performance, Ntungamo and Kanungo district branch, Post BankAbstract
Background:
Control activities are policies and procedures that help ensure management directives are carried out. The major aspects of control activities in banks are higher concentration of decision-making authority, wider breadth of control, and more direct ways of communication. This study aimed at assessing the relationship between control activities and the performance of Post Bank at Kanungu and Ntungamo district branches.
Methodology:
A correlation case study design was used. The respondents were selected randomly and purposively. Primary data were collected using questionnaires with support from an interview guide and documentary review. Data were analyzed using the SPSS package, and descriptive, correlation, and regression analyses were carried out to establish relationships between the variables.
Results:
30 (85.7%) of the respondents for the study were bank officers, significant number of respondents 18 (51.4%) had worked for a period between 1- 3 years, 28 (80%) of the respondents indicated that all transactions above teller limits are authorized, 31 (88.5%) of the respondents indicated that all transactions in the system are verified, 33 (94.2%) of the respondents agreed that bank reconciliations are prepared and 25 (71.4%) of the respondents agreed that authorization rights are given to right people.
Conclusion:
Control activities have a significant moderate effect on performance. This means that any attempt to verify and authorize all transactions above teller limits, and separate staff duties as provided for in the bank organization structure, may improve performance at Post Bank.
Recommendations:
Management should advise the ICT department to give authorization rights to the right people by making adjustments in the system in order to overcome cases of misuse of the system user rights, which in the long run leads to system abuse.
References
1. Amin, E.M. (2005). Social science research: Conception, Methodology and Analysis. Makerere University Printery, Kampala.
2. Borthwick, A. (2009). Documentary Analysis in Research. University of Southampton, University Road, Southampton.
3. Silverman, D. (2006). Interpreting Qualitative Data: Methods for Analyzing Talk, Text and Interaction, 3rd edition, London, ISBN 9781412922449.
4. Webster, M. (1985). Webster’s ninth new collegiate dictionary. Meriam- Webster Inc.
5. Mugenda, O.M & Mugenda, A.G. (2003). Research Methods. Quantitative and Qualitative Approaches. African Centre for Technology Studies, Nairobi, Kenya.
6. Jenkinson, N. (2008). Strengthening Regimes for Controlling Liquidity Risks: Some lessons from the recent turmoil.
7. COSO (1992) Internal Control-integrated Framework, Committee of Sponsoring Organizations of the Treadway Commission, Coopers and Lybrand, New York.
8. Khan, (2006), Role of Audit in Fighting corruption, paper prepared for Adhoc Group Meeting on “Ethics, Integrity, and Accountability in the Public Sector.
9. Sekaran O. (2003). Research methods for Business. A skill-building approach. Southern Illinois University at Carbondale, 4th edition.
10. Institute of Certified Internal Auditors Publication, June (2010).
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Richard Junior Semanda, Adrian Beinebyabo
This work is licensed under a Creative Commons Attribution 4.0 International License.
License Information
All articles published in the Global Journal of Health and Innovation Burundi are licensed under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license permits:
- Sharing: You can copy and redistribute the material in any medium or format.
- Adapting: You can remix, transform, and build upon the material for any purpose, including commercially.
Attribution Requirement: Users must provide appropriate credit to the original author(s), link to the license, and indicate if changes were made.
