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Contribution of Internal Control Systems to the Performance of Manufacturing Companies in Rwanda, Inyange Industries

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  • Juvenal Mahire

    (Masters of Science in Finance, University of Kigali, Kigali-Rwanda.)

Abstract

The general objective of this study was to find out the contribution of internal control system to the performance of manufacturing companies in Rwanda. Almost all business decision is based at least in part upon reliable, complete and verifiable accounting information. An effective internal control system requires a successful control procedures and control environment, hence there is a need to have planning implementation and monitoring of organization activities for the well general performance. It is from the mentioned issue researcher intended to examine the functionality of internal control systems in Inyange industries Ltd, assess the performance of Inyange industries Ltd during the period of the study and find out the relationship between internal control system and performance of Inyange industries Ltd.

Suggested Citation

  • Juvenal Mahire, 2023. "Contribution of Internal Control Systems to the Performance of Manufacturing Companies in Rwanda, Inyange Industries," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(3), pages 286-307, March.
    • Handle: RePEc:bcp:journl:v:7:y:2023:i:3:p:286-307
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    References listed on IDEAS

    as
    1. Gerrit Sarens & Ignace De Beelde, 2006. "Internal auditors' perception about their role in risk management," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 21(1), pages 63-80, January.
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    3. José R. Correa & Andreas S. Schulz & Nicolás E. Stier-Moses, 2004. "Selfish Routing in Capacitated Networks," Mathematics of Operations Research, INFORMS, vol. 29(4), pages 961-976, November.
    4. Beng Wee Goh, 2009. "Audit Committees, Boards of Directors, and Remediation of Material Weaknesses in Internal Control," Contemporary Accounting Research, John Wiley & Sons, vol. 26(2), pages 549-579, June.
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