Dissertation Submitted to Mzumbe University Dar es Salaam Business School in
partial fulfillment of the requirements for the award of a Degree of Master of
Science in Accounting and Finance of Mzumbe University
This study concerning about the Measuring Performance of Internal Control over
Cash Receipts, were a case study was at Mkuranga District Council.
The study was aimed on measuring the performance of internal controls over cash
receipts, assessing on how the organisation applies the tools of internal controls
system on protecting its resources especially cash received against waste, frauds and
inefficiency.
Hypotheses tested (causal variables) on answered the research questions was Ha;
Efficiency and effective performance of internal controls over cash receipts is
influenced by complete separation of duties, daily depositing of cash receipts, quality
of staffs, employees motivation and application of ICT. Alternatively Ho; Efficiency
and effective performance of internal controls over cash receipts is not influenced by
complete separation of duties, daily depositing of cash receipts, quality of staffs,
employees motivation, and application of ICT.
The case study design were used, data were collected through interviews,
questionnaires, participatory observation and documentary sources. The collected
data were analyzed by using SPSS and frequency tables were used to determine the
percentage of the sample that agree or disagree with a certain variable and to
measure the spread of variability of responses. Decision criteria based on all
variables under the study were ninety percent (90%) cumulative strongly agree and
agree.
Findings from the study revealed that there is effective and efficiency internal
controls over cash receipts at MDC. However it recommended that the management
has the responsibility on supervising and making internal check of all works to
ensure quality control, also there is a need to employ the ICT technicians, allows
short courses for all accounting staff concern with changes on accounting principles.
Job rotation and staff motivation has insisted. For further researcher’s more research
should be done concerning with application of IC’s for the purpose of protecting
organization resource