IMPACT OF STAFF MOTIVATION ON ORGANISATIONAL PRODICTIVITY (A STUDY OF PZ CUSSONS PLC, ABA)

The concept of internal control has evolved over time, driven by financial scandals and the need for corporate governance. The Committee of Sponsoring Organizations of the Treadway Commission (COSO) defines internal control as a process designed to provide reasonable assurance regarding the achievement of objectives related to operations, reporting, and compliance (COSO, 2017). Internal control frameworks comprise control activities, risk assessment, information and communication, monitoring, and control environment, all of which work collectively to mitigate fraud risks (Rezaee, 2018). The management of that oorganization is totally responsible for the establishment of the system which implores the internal control antidote with that system. The concept takes into consideration the fact that human beings are not perfect. There is always the tendency for: a. Honest and genuine mistakes. b. Dishonest manipulation and deliberate distortion. c. Biased judgment and reporting. All these portray the overall weakness inherent in an organization. This therefore calls for a strong system of internal control, which is capable of producing the desired antidote for detecting and preventing fraud i.e. being accountable to the organizatin.