Effects of Internal Control on Sales Performance in the Retail Industry in Kenya (A Case Study of the Armed Forces Canteen Organization)

Omenge, Isaac Okemwa (2012) Effects of Internal Control on Sales Performance in the Retail Industry in Kenya (A Case Study of the Armed Forces Canteen Organization). Masters thesis, Kenyatta University.

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Abstract

The retail industry has cut-throat stiff competition as new entrants continue entering this economic sector, thus AFCO's Board of ma,!lagement is mandated to formulate and implement an efficient and effective system of internal control to enhance its sales performance. Internal controls are bound to face inherent challenges which may deter AFCO from achieving its objectives. The case study focused on the effects of internal control on sales performance at AFCO'S headquarters in Moi Air Base (MAE), Nairobi. The main objective of the study was to establish the role played by management in implementing an efficient and effective system of internal control. The specific objectives were: To confirm how prudent business practices enhance sales performance; to evaluate how an effective supply chain management affects organization sales performance; to determine how embracing current trends in Information technology enhance sales performance; to establish how Internal Audit's role in risk management, control and-governance processes enhances sales performance and to establish the role of sound corporate governance in enhancing an organization's sales performance. The research was conducted through a census survey on the target population. This research utilized descriptive survey design by administering questionnaires and interviewing respondents. The questionnaire included both closed and open ended questions and was self-administered. The target population was employees in management level in Accounts, Internal Audit and Supplies departments at AFCO'S head quarters in Moi Air Base (MAB) in Nairobi. Pre-testing of instruments was conducted at the Accounts, Internal Audit and Supply departments. Data collected was analyzed using descriptive statistics. Quantitative data was analyzed using tables and charts whereas qualitative data was analyzed based on content analysis. Finally, data was presented using frequency distribution tables, pie charts and bar graphs with the use of statistical software,SPSS.

Item Type:	Thesis (Masters)
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Africana
Depositing User:	Tim Khabala
Date Deposited:	28 Aug 2017 14:49
Last Modified:	28 Aug 2017 14:49
URI:	http://thesisbank.jhia.ac.ke/id/eprint/2148

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