The Role of Internal Control Integration in Enhancing Organizational Performance

Enhancement of internal control is a relevant and ongoing process in organizational performance. This process involves the systematic design, application and monitoring of an organization’s internal control measures to achieve its objectives, minimize errors and financial losses as well as to comply with legal requirements. Enhanced integration of internal control into the efficiency of organizational performance not only helps to identify and control risks, but also ensures the efficient use of resources, improves the quality of performance processes and promotes the responsibility and integrity of employees. The aim of this study is to analyze how the internal control integration contributes to the improvement of organizational performance and to identify success factors and areas for improvement. The study results reveal that most employees are actively involved in the processes of internal control, but some of them lack information or a clear understanding of these processes. Communication and training improvements are necessary for better role clarity. While the organization’s structure is valued, there is insufficient information about its meaning and ethical principles. Although managers focus on staff performance quality, there are still communication gaps and a lack of strategic focus. The organization’s communication culture needs development, with a greater emphasis on open dialogue and psychological safety. Training opportunities are limited, and some staff members lack clarity about their roles and internal procedures. There are also significant communication gaps related to risk management, control procedures, and technology integration, which affect overall effectiveness and transparency. This points to the need for enhanced communication and training to improve staff understanding of their roles and responsibilities. Although the organization has a clear structure, there is a lack of information on its meaning and principles of ethics. In addition, there are weaknesses in communication and a lack of focus on strategic aspects. The study shows that clearer dissemination of communication on internal procedures, control procedures and the use of technology needs to be ensured to achieve greater efficiency and transparency. The study provides valuable insights into the impact of internal control system integration on the efficiency, transparency and competitiveness of organizational performance. It contributes to the optimization of control processes and the development of scientific knowledge on internal control. Research methods: analysis of scientific literature, data collection, comparison, synthesis, survey, and graphical data visualization. The collected data is organized and processed using MS Excel software.