UNIVERSITY OF CAPE COAST

COLLEGE OF DISTANCE EDUCATION

QUESTIONNAIRE ON EFFECT OF INTERNAL CONTROL ON REVENUE
MOBILIZATION IN ASSIN FOSO MUNICIPAL ASSEMBLY
Dear Respondent,
I am Christian Edem Attah, an MBA (Accounting) student of the University of Cape Coast,
conducting research on the topic “Effect of Internal Control on Revenue Mobilization in Assin
Foso Municipal Assembly”. The research is being conducted as part of the requirement for the
MBA(Accounting) program. The information provided will help analyze the work successfully.
Please read through the following questions and answer them accordingly. Your response will be
needed and your anonymity will be ensured.
Thank you.
Please tick [√] your answer where applicable
SECTION A: Demographics
1. Gender
A. Male [] B. Female []

2. Age (In completed years)

A. 25-29 years [ ] B. 30-34 years [] C. 35-39 years [] D. 40-44 years []
E. 45-49 years [] F. 50-54 years [] G. 55-60 years []

3. Job Title / Position

A. Management Member [] B. Account Staff [] C. Revenue officer

[]

D. Budget Officer [ ] E. Other (please specify)

……………………………….

4. Level of education
A. None [] B. Basic [] C. Secondary [] D. Tertiary []

1
5. Please indicate the number of years of working in the area of revenue mobilization in the
Assembly.
A. Less than 1 year [ ] B. 1-3 years [ ] C. 4-6 years [ ] D. 7-10 years [ ]
E. 10 years and above []
SECTION B: Examining the Effect of Internal Controls on Revenue Mobilisation
This section seeks to understand your perspective on how internal controls within the
municipality affect revenue mobilization. Your responses will help identify the strengths and
weaknesses of the current system. Please rank the following statement on a scale of 1 least agree
to 5 strongly agree by ticking [√] the appropriate box
INTERNAL CONTROL COMPONENTS 1 2 3 4 5
CONTROL ENVIRONMENT
6. There are comprehensive documentations on internal controls in
the Municipal Assembly.
7. The organisational structure clearly defines roles and
responsibilities related to revenue mobilisation.
8. Management of the Assembly are committed to implementation of
Internal Controls
9. Management conducts regular training programs for its revenue
staff on implementation of Internal Controls.
10. Management of the Assembly actively promotes and enforces
ethical conduct in revenue-related activities.
RISK ASSESSMENT

11. The municipality regularly identifies and assesses risks that could
affect revenue mobilisation

12. There are laid down procedures on revenue risk identification

13. There is a systematic approach to managing the risks associated

with revenue mobilisation
14. The potential for fraud in revenue collection is regularly evaluated
and addressed.
15. Employees are encouraged to report risks or concerns related to
revenue mobilisation.
CONTROL ACTIVITIES
16. There is proper and close supervision of revenue collectors in the
Assembly

2
 17. Independent reconciliations of revenue collection are done on
regular basis.

18. Information on revenue is shared on need-to-know basis

19. There is adequate segregation of duties in the revenue collection
and recording processes.
20. Cash collections are recorded upon receipt in the cash register or
cash receipt book
21. There is a register for the issue of value books (receipts and
tickets)
22. All unused pre-numbered receipts/tickets are kept under lock and
key.

REVENUE MOBILIZATION 1 2 3 4 5
23 There has been upward trend in revenue mobilization each year
. for the last 3 (three) years
24 Revenue collection targets set by Assembly are realistic and
. achievable

SECTION C: Determining Problems Hindering Internal Controls

In this section, we aim to explore the challenges and obstacles that hinder the effectiveness of
internal controls in revenue mobilization. Your insights will contribute to identifying key areas
for improvement. For each statement, please tick the number that best reflects your level of
agreement on a scale of 1 least agree to 5 strongly agree.
Statement 1 2 3 4 5
25 Inadequate training of staff is a major barrier to effective internal
control implementation.
26. There is a lack of sufficient technological support to enforce
internal controls effectively.
27. Internal controls are often bypassed due to operational pressures
or managerial override.
28. The complexity and bureaucracy of internal control procedures
hinder their effective implementation.
29. Communication gaps within the organization negatively impact
the enforcement of internal controls.
30. There is insufficient management support for enforcing strict

3
 internal control measures.

SECTION D: Examining the Internal Controls Adopted

This part of the questionnaire focuses on the specific internal control measures implemented for
revenue mobilization. Your responses will shed light on the practical aspects and efficacy of
these controls

31. What are some of the internal control measures put in place by management of AFMA to
enhance revenue mobilization?
A. Segregation of duties []
B. Independent Internal Verification []
C. Documentation procedures []
D. Reconciliations []
E. Others (Please specify) ………………………………..……

32. Are you aware of any evaluation or monitoring mechanism and review of internal controls in
AFMA?
(a) Yes [ ] (b) No [ ]

If yes, please elaborate ……………………………………………………………………………

………………………………………………………………………………………………………

33. Please indicate how often reconciliation of revenue collection is done in the Assembly.
A. Daily []
B. Weekly []
C. Monthly []
D. Quarterly []
E. Yearly []

34. Please indicate how frequent the Assembly review its internal control systems?
A. Half-yearly []
B. Annually []

4
C. After 5 years []
D. When need arises []

35. Kindly indicate the various sources of internal generated revenue to the Municipal Assembly.
A. Licenses []
B. Fees, Fines and Rents []
C. Donations []
D. Market and Lorry tolls []
E. Permits []
F. Others …………………………………..

36. How would you rate the extent at which enforcement of internal controls have contributed to
increased revenue mobilization by the municipal assembly.
A. Very effective []
B. Effective []
C. Satisfactory []
D. Ineffective []
E. Very ineffective []

37. Please, in your view what strategies should be adopted to encourage efficient revenue
mobilization at the Assembly?

………………………………………………………………………………………………………

………………………………………………………………………………………………………

Thank you for participating