Effect of internal control systems on efficient revenue collection at the National Transport and Safety Authority

Abstract

The objective of the study was to determine the effect of internal control systems on revenue collection at the National Transport and Safety Authority. Specifically, the study sought to determine the effect of control environment, risk assessment, control activities, information communication and monitoring on efficient revenue collection at the National Transport and Safety Authority. The researcher used a descriptive research design to describe the nexus between internal control systems and efficient revenue collection. The target population of the study consisted of 3 senior managers of NTSA in each of the 18 stations totalling to 54 respondents. The researcher collected the data by using questionnaires which were administered digitally due to the impact of Covid-19. A total of 51 questionnaires representing 94.4% were properly filled. Only 3 questionnaires (5.6%) were not filled. The study concluded that internal control systems (control environment, risk assessment, control activities, information communication and monitoring) have a combined positive and significant effect on the level of revenue collection at NTSA. The study recommended that NTSA should endeavour to implement internal control systems adequately. This recommendation was based on the evidence that the respondents were undecided on whether there are adequate internal control systems at NTSA and that control environment, risk assessment, control activities, information communication and monitoring were found to have a positive and significant effect on the revenue collection at the National Transport and Safety Authority. The researcher suggested that in future, a similar study should be done in both public and private institutions in order to improve on the study findings, conclusions and policy change recommendations.