The International Institute for Science, Technology and Education (IISTE)
Abstract
The embezzlement and mismanagement of funds from religious organisations particularly in churches is becoming common. Such disgraceful acts have raised a lot of concerns about the effectiveness of internal control systems in churches. The study seeks to investigate the effectiveness of internal control, determine the internal procedures and to find out the independence of internal control functions in churches. Keywords: Internal Controls, Effectiveness, Churches, Finances.
