The Effectiveness and Efficiency of the Internal Control System

The main objective of this study was to assess the effectiveness and efficiency of the internal control system of Power Distribution Services (Takoradi). Specifically, the study sought to identify:

1. The internal control measures put in place by PDS.
2. The effectiveness and efficiency of the internal control measures.
3. The challenges that come with the internal control measures at PDS.

For the purpose of this research, the researcher adopted the survey method in soliciting the relevant information needed from the study population who form the scope of this study. The population comprised all employees of the PDS at the Takoradi. The population comprised all employees at the head office of at the PDS. Their total number stands at 65. According to Krejcie and Morgan (1970) sample size determination table, a population of 65 should have a sample size of 56. Hence our sample size for the study was 56. A non-probability sampling procedure was adopted for this study. Specifically, convenience sampling, (were respondents who are good prospects for accurate information), was used. The study used questionnaires as its data collection instrument. Data collected from the respondents was edited and processed.  Statistical Package for Social Sciences (SPSS) was used to analyze the data collected.