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has been cited by the following article:

• TITLE: Impact of Internal Control Systems on Performance of Universal Banks: Evidence from Ghana

  AUTHORS: Isaac Christopher Otoo, Sampson Asumah, Godfred Peprah-Amankona, Ahmed Tahir Andzie

  KEYWORDS: Control Activities, Control Environment, Information and Communica-tion Systems, Internal Control, Monitoring, Risk Assessment, Universal Banks

  JOURNAL NAME: Journal of Financial Risk Management, Vol.10 No.4, December 16, 2021

  ABSTRACT: What could be panacea to the global failures and crises that the banking industry is experiencing over the years? Is it the case that the growth and development of financial institutions are dependent on the effectiveness and efficiency of its internal controls? Are the problems at the banking sector emanating as a result of control systems that are not effective? These have been a few questions that both scholars and practitioners have been seeking answers to. This study, therefore, sought to examine the impact of internal control systems on the performance of universal banks in Ghana. The study employed quantitative research approach. Questionnaire was used to collect data from 160 respondents from 20 branches of universal banks in Ghana. Data processing was done using SPSS version 21, and the analytical tool used was regression analysis.