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Cornerstone Preprints Cornerstone University & Theological Seminary · Cameroon
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The Impact of Internal Control Systems on Organizational Performance: A Case Study of Buea Police Cooperative Credit Union Limited (BuPCCUL)

Nestone Munang Ndonwi1, Jude Sangwe Ngwamekeh1, David Ekeke Vevanje1, Daniel Nyenty Obi2, Lucas Bami Agwe3, Harry Fon Mbacham4

1 Department of Accounting, Cornerstone University and Theological Seminary, Limbe, Cameroon

2 Department of Business and Management Science, Cornerstone University and Theological Seminary, Limbe, Cameroon

3 Department of Computer Science and Technology, Cornerstone University and Theological Seminary, Limbe, Cameroon

4 Department of Social Science, Cornerstone University and Theological Seminary, Limbe, Cameroon

Published in International Journal of Research and Scientific Innovation, 2025, XII(IV), 1399-1408 · doi:10.51244/IJRSI.2025.12040156

Reader notice: this is an archived copy of an article that was peer reviewed and published in International Journal of Research and Scientific Innovation, 2025, XII(IV), 1399-1408. The journal remains the version of record.

Abstract

Internal control systems play a critical role in ensuring the efficiency, integrity and compliance of an organization. This study investigates the effect of internal control systems on the organizational performance of the Buea Police Cooperative Credit Union Limited (BuPCCUL), Cameroon. Adopting the COSO framework, the research examines how the implementation, effectiveness and compliance of internal control systems influence performance metrics including financial reporting accuracy, risk management, fraud prevention, decision making and stakeholder trust. A structured questionnaire was distributed to 50 employees across BuPCCUL branches and analysed using descriptive statistics. The results indicate a strong positive correlation between internal control systems and organizational performance: every respondent acknowledged that such systems improve financial reporting accuracy, fraud prevention and risk management, 98% agreed that compliance enhances performance, and 68% strongly agreed that effective systems led to measurable improvements in operations. A strong positive linear correlation was found between the availability of an internal audit function and organizational performance.

Keywords

internal control systemsCOSO frameworkorganizational performancecredit unioncooperative financeCameroon

How to cite

Nestone Munang Ndonwi, Jude Sangwe Ngwamekeh, David Ekeke Vevanje, Daniel Nyenty Obi, Lucas Bami Agwe, Harry Fon Mbacham (2025). The Impact of Internal Control Systems on Organizational Performance: A Case Study of Buea Police Cooperative Credit Union Limited (BuPCCUL). Cornerstone Preprints, rwugv7xr. https://doi.org/10.51244/IJRSI.2025.12040156

Cite the published version in International Journal of Research and Scientific Innovation, 2025, XII(IV), 1399-1408 where you can.

Declarations

Type
Research article
Competing interests
None declared.
Funding
None declared.

These are the authors' own statements. The repository records them and does not verify them.

Version history

Version 1 · Posted 24 May 2025 · Current versionPublished version, archived from the journal.