Abstract:
The study main objective was to assess the influence of internal control system on the performance of revenue collection at the National Ranching Company (NARCO) Limited. The study was guided by the following specific objectives; examine the extent of which internal system control activities has influenced the performance of revenue collection at NARCO Ltd, determine the influence of management support on the performance revenue collection at NARCO Ltd and to determine the impact of Information And Communication Technology on performance of revenue collection at NARCO Ltd. Mixed research design was adopted. Explanatory sequential mixed method used for research design. The researcher used simple random sampling techniques. Research questionnaires were used as the main data collection instruments. Data collected was analyzed using SPSS version 21. ] The regression analysis indicated that internal system control activities have a significant influence on the performance of revenue collection at National Ranching Company (NARCO) Limited. Coefficient of determination R2 =0.674 at 0.001 significance level, which is significant as it is less than 0.005. The coefficient of determination indicates that 72.1% of the variation of the influencers of the internal control activities, Management support, information and communication technology control on the performance of revenue collection. The remaining 27.9% is contributed by management support and ICT.The study recommended that. The government should increase technical resources, internal control system training to NARCO staff which in turn will improve their performance in revenue of collection and effectiveness of the use of collections system. The study recommended that. Future scholars should assess the influence of internal control system on the performance of revenue collection in various aspects in the country.