Effectiveness of Internal Control Systems and Institutional Performance in Selected Non-Tithe Institutions within the Seventh-Day Adventist Church in Kenya

Bolo Mary Achieng, Prof. Moses Kibirango and Dr. David Aunga
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Bolo Mary Achieng: Department of Management, School of Business, University of Eastern Africa, Baraton, P.O. Box 2500-3-100 Eldoret, Kenya
Prof. Moses Kibirango: Department of Management, School of Business, University of Eastern Africa, Baraton, P.O. Box 2500-3-100 Eldoret, Kenya
Dr. David Aunga: Department of Management, School of Business, University of Eastern Africa, Baraton, P.O. Box 2500-3-100 Eldoret, Kenya

International Journal of Research and Innovation in Social Science, 2025, vol. 9, issue 14, 1435-1444

Abstract: Internal control systems (ICS) play a crucial role in safeguarding institutional resources, enhancing accountability, and achieving performance goals. This study investigates the relationship between the effectiveness of internal control systems and institutional performance in selected non-tithe institutions within the Seventh-day Adventist (SDA) Church in Kenya. Grounded in systems theory, the research assesses how components of ICS including control environment, risk assessment, monitoring, control activities, and information communication affect financial and operational metrics of performance. The findings reveal a significant positive correlation between effective internal controls and improved institutional performance. The study recommends strengthening internal control mechanisms to enhance organizational outcomes and stakeholder confidence.

Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:bcp:journl:v:9:y:2025:issue-14:p:1435-1444

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