Authors : Brian Cheukani Hara

Volume/Issue : Volume 11 - 2026, Issue 9 - September

---

Google Scholar : https://tinyurl.com/59bd2tc5

DOI : https://doi.org/10.38124/ijisrt/26sep1068

Note : A published paper may take 4-5 working days from the publication date to appear in PlumX Metrics, Semantic Scholar, and ResearchGate.

---

Abstract : The effectiveness of financial management systems and internal controls contributes to the long-term viability of Technical Education, Vocational, and Entrepreneurship Training (TEVET) institutions. This study examined the effect of internal controls in strengthening the sustainability of selected public TEVET institutions in Zambia's Lusaka District. A quantitative research approach and a correlational study design were used. Structured questionnaires were used to collect data from 150 respondents, 30 of whom were administrators and 120 academics.

Keywords : Approval and Authorization; Budgetary Controls; Internal Controls; Reconciliation; Sustainability; TEVET Institutions; Zambia.

References :

1. Committee of Sponsoring Organizations of the Treadway Commission (COSO), Internal Control — Integrated Framework, COSO, 2013.
2. M. C. Jensen and W. H. Meckling, “Theory of the firm: Managerial behavior, agency costs and ownership structure,” Journal of Financial Economics, vol. 3, no. 4, pp. 305–360, 1976.
3. J. H. Davis, F. D. Schoorman, and L. Donaldson, “Toward a stewardship theory of management,” Academy of Management Review, vol. 22, no. 1, pp. 20–47, 1997.
4. W. S. Albrecht, C. O. Albrecht, C. C. Albrecht, and M. F. Zimbelman, Fraud Examination, Cengage Learning, 2018.
5. K. M. Eisenhardt, “Agency theory: An assessment and review,” Academy of Management Review, vol. 14, no. 1, pp. 57–74, 1989.
6. D. K. Kombo and D. L. A. Tromp, Proposal and Thesis Writing: An Introduction, Pauline's Publications Africa, 2006.
7. C. Palfi and M. Muresan, “Survey on weaknesses of bank internal control systems,” Annals of the University of Oradea, Economic Science Series, 2009.
8. B. Dlamini and E. Ngwenya, 2022. Resource Mismanagement in Vocational Centres. Southern Africa Journal of Economics.
9. A. Khamis, 2013. Internal Controls and Financial Performance of Technical Colleges. Tanzania Journal of Management.
10. B. Kalema and E. Mukiibi, 2021. Governance and financial sustainability of TVET institutions in East Africa.
11. A. Matei and M. Antonie, 2021. Internal controls and sustainability in higher education institutions.
12. J. Phiri, 2017. The Role of Internal Controls in Preventing and Detecting Fraud in TEVET Colleges in Zambia. University of Zambia Press.
13. J. Phiri, 2021. Internal Controls and Sustainability of Tertiary Institutions. AJAAF, 9(1), 1–19.
14. D. Simiyu, 2011. Effectiveness of internal control systems in middle-level institutions in Kenya.
15. T. Waweru and M. Kisavi, 2020. Procurement Challenges in TEVET Institutions in Zambia. African Journal of Public Sector Management.