Open Access Peer-reviewed

Application of Internal Controls in NGOs: Evidence from Zimbabwe

Ngwenya Bongani
Faculty of Business, Solusi University, Bulawayo, Zimbabwe
Journal of Finance and Accounting. 2013, 1(2), 39-47. DOI: 10.12691/jfa-1-2-1
Published online: August 25, 2017


This paper sought to assess the extent to which NGOs in Zimbabwe apply internal controls in their operations. The researcher used descriptive quantitative design. Data was collected using a self-developed questionnaire that was subjected to expert evaluation for content validity. A pilot study of 20 NGOs was then conducted and it indicated an overall reliability of 0.864. A simple random sampling technique was used to select the 50 NGOs (unit of study). Data was analysed using the Statistical Packages for Social Sciences (SPSS). One- sample statistics and one-sample test were used to assess the frequency of application of internal controls by selected NGOs in, Zimbabwe, and the hypotheses were tested at 0.05 significance level. The findings of the study were that, NGOs in Zimbabwe have a sound internal controls system overall in terms of the control environment, controls procedures and monitoring controls. The human resource aspect of the internal control was found to be applied inconsistently from organisation to organisation. Most of the NGOs respondents indicated that their organisations were operating under well constituted boards, qualified and experienced management. The human resources aspect of internal control amongst the NGOs requires a further study or studies in the future.


internal controls, organisational operations, control environment, fraud, malpractices, nongovernmental organisations
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