Investigation of the effectiveness of internal control systems within the three Missions of the Seventh-day Adventist Church, Sierra Leone

Abstract

The Seventh-day Adventist Church in Sierra Leone has existed for well over a century. However, progress in terms of membership growth and infrastructural development is less than satisfactory. This may be due to the way the Church leadership handles its human and financial resources. There are several evidences indicating weak control systems that can negatively affect the Church. These evidences included the lack of local church audits, absence of training for church workers, and the other mission stations have not been audited by General Conference Auditing Service (GCAS) at all since they were opened. Therefore, there was the need for an investigation of the effectiveness of internal control systems within the three missions of the Seventh-day Adventist Church in Sierra Leone. Data was collected from selected churches through the use of a questionnaire. One hundred and two (102) questionnaires were retrieved. Statistical Package for Social Science (SPSS) was used to generate percentages, frequencies, means, standard deviations, Pearson correlation, and multiple regression analysis to analyze data. The study generally found internal control elements to be in place but less than adequate at the Seventh-day Adventist Church in Sierra Leone. The study also found a significant positive relationship between monitoring & evaluation, control activities, leadership commitment and effective control systems. There was a moderate positive relationship between risk assessment and effective control system. Control environment and information and communication were not found to be related to effective control system. Also risk assessment and leadership commitment were significant predictors of effective control system. The study recommends that training is needed for church workers, and annual church audits are necessary for all SDA Churches in Sierra Leone. The Church leaders also need to improve on all the elements of internal control to enhance their proper functioning.