Performance of the Local Government Units as a function of Internal Control Implementation

Abstract

Internal control is a broad concept that covers the entire range of procedures, methods, and control established by an organization to improve performance. The objective of this study was to determine the domain of internal control implementation that best predicts the performance of local government units in Bansalan, Davao del Sur, Philippines. The study used a quantitative, non-experimental research design using the correlational technique. A total of 300 respondents were surveyed for this study, of which 50 were employees from different LGU departments and 250 residents of the different barangays in the study locale. Mean, Pearson r, and Regression were used as statistical tools. The result showed that the implementation of internal control and the performance of the local government unit services were high. There was a significant relationship between the implementation of internal control and local government units’ performance. Risk assessment and control activities can significantly influence the performance of local government units, but the control activities was found to be the best predictor.