Abstract:
Concern many deficiencies in internal control as related to commitment of staff and risk assessment pose need for this study. This study aims to access the effectiveness of internal control system in income generating unit in higher learning institution. The study employed descriptive research design and use mixed research approach. The sample used where 71 out of total population of 250 and sample technique used where stratified and purposive sampling. The data collected were analyzed through descriptive and thematic analysis with help of Microsoft excel. The study found and concluded that for the internal control to function well they need to develop and improve their policies of risk management as required by effective internal control system so that it can influence the income generation unit as one of the strategies institutes used to generate income from internal activities. Moreover, management need to put much enforceability in polices formulated.
