AN IMPACT OF INTERNAL CONTROL SYSTEM ON ORGANISATIONAL PERFORMANCE IN GOMBE STATE MINISTRY OF FINANCE

This study examines the financial control systems at the Gombe State Ministry of Finance, focusing on effectiveness, record management practices, and operational integration. The research employs a mixed-methods approach combining qualitative and quantitative techniques to collect data from 187 respondents across various departments and hierarchical levels. The study population consists of 450 employees, with a stratified random sample of 208 respondents yielding an 89.9% response rate. The findings reveal that while basic financial control structures exist with moderate effectiveness (mean score: 3.45), significant challenges persist in digital record management (mean score: 3.02) and interdepartmental integration (mean score: 2.86). A notable perception gap exists between senior management and operational staff regarding system effectiveness, suggesting implementation or communication challenges. Traditional record maintenance practices demonstrate relative strength (mean score: 3.48), providing a foundation for digital transformation initiatives. Statistical analysis confirms significant correlations between staff experience and perceptions of control effectiveness (p < 0.05). Based on these findings, the study recommends a comprehensive digital transformation strategy, enhanced interdepartmental integration mechanisms, initiatives to bridge hierarchical perception gaps, improved digital record management systems, strengthened capacity development programs, enhanced financial reporting protocols, and the establishment of a robust monitoring and evaluation framework. The research contributes to the understanding of financial control systems in public sector institutions in developing contexts and provides practical recommendations for improving financial management practices in the Nigerian public sector.