The Effect of Employee’s Perception of Internal Control on Output Delivery in the Public Sector: A Case Study of Wiawso College of Education

Abstract

Internal control is required to present some confidence to all stakeholders so their wealth will not be diverted away from basic concerns. The underlying principle is that, stakeholders are responsible for providing structures that preserve resources, stimulate reliable information, boost the observance of proposed regulations and effectively meet the modus operandi of institutions. The study's main objective was to assess the effect of employees’ perception of internal control on output delivery in the public sector institution. The research applied a survey of employees at Wiawso College of Education. The study covered a random sample of 40 employees in the College; the response rate was 100%. Multiple regression models were used to test whether Internal control activities (Risk management, Monitoring, Corporate governance) have any relation with output delivery. It was found that employees’ perception of the internal control system had a significant relationship with output delivery. The study's findings suggested that internal control systems, especially corporate governance and control activity, are essential areas that the management of Wiawso College of Education should give attention to improve output delivery of public sector institutions in Ghana.