Implementation of internal controls and performance among local government units in Bansalan, Davao del Sur

Abstract

This study was conducted to determine the domain of implementation of internal controls which best predicts the performance of local government units in Bansalan, Davao del Sur. The study used quantitative, non-experimental research design using correlational technique. The respondents of the study were the 50 employees from different departments in the local government units and 250 residents of the different Barangays in Bansalan, Davao del Sur. Quota sampling method was used in determining the respondents of the study. Mean, Pearson and Regression Analysis were used as statistical tools. The result showed that the implementation of internal controls was high and the performance of the local government unit service was also high. In addition, data showed that there was a significant relationship between the implementation of internal controls and performance of local government units. In their singular capacities, risk assessment and control activities can significantly influence the performance of local government units but the control activities is the best predictor.