QUESTIONNAIRE
Internal control procedures
Part 1: General information
Please respond to the questions below by ticking [√] on the appropriate option
1.Gender □ Male □ Female
2. Designation
□ Councillor □ Auditor □ Accountant □ Advisory committee □ others (Specify)…………
3. Indicate your age bracket as shown below:
□ 18-24 □ 25-35 □ 36-45 □ 46 and over
4. Your academic qualification:
□ Diploma □ Degree □ Masters □ Doctorate □ others (specify)…………
Part 2: Nature of Internal control procedures
Please respond to the questions below by ticking [√] on the appropriate option
5. Do you support the internal control programmes?
□ Yes □ No
6. Rank the following statements by ticking the corresponding box of the appropriate rank
SA A U D SD
1Internal control influences the consciousness of its people
2It helps to do early risks management
3Internal control supports identification and capture of important
information
4Internal control assists in execution of directives
5Internal control assists to assess quality over time
Part 3: Effects of Internal control procedures on Revenue collection
Please respond to the questions below by ticking [√] on the appropriate option
7. Do you think there has been a significant effect of internal control on revenue collection?
□ Yes □ No
8. Rank the following statements by ticking the corresponding box of the appropriate rank
SA A U D SD
1Internal control assists the EMC to achieve its fiscal targets
2Internal control has increased reliability of financial reporting
3Internal control has lead to minimal surprises in accounting
4Internal control is not implemented fully by many officer
5Internal control has ensured cost effectiveness
Part 4: Challenges of implementing internal control policy
9. Rank the following statements by ticking the corresponding box of the appropriate rank
SA A U D SD
1 Most employees do not comply with procedures
2 Internal controls alone are not an assurance for increased revenue
collection
3 Sometimes the internal controls cost do not match increased
revenue
4 Corruption hinders the implementation of Internal control
5 Political interference is a common restriction on effective
internal controls
6Lack of competence affects the implementation of internal control
Part 5: Relationship between internal control procedures and the amount of revenue collected
Please respond to the questions below by ticking [√] on the appropriate option
10. Do you think there is a relationship between internal control procedures and revenue collection?
Yes □ No □
8. Rank the following statements by ticking the corresponding box of the appropriate rank
SA A U D SD
1 Internal controls implementation increases revenue
collected
3 Low revenues is not a result of inadequate controls
4 Internal controls do not always lead to increased revenue
5 The control activities are very costly hence minimal
relationship
