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Author: search.filters.author.Sheriff, SualihoHas files: No

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    Evaluating Management Support to the Internal Audit System in Bo District Council, Sierra Leone
    (Scientific Research Publishing, 2021) Sheriff, Sualiho
    One of the daunting challenges facing the effective operations of Local Councils in Sierra Leone, particularly the Bo District Council is the quality of support services that drive accountability in the use of scarce financial resources. It is on this note that the study is intended to assess management supports towards the internal audit system. The study was conducted in Bo District Council located in the Southern Region of Sierra Leone. Bo District Council consists of 16 Chiefdoms, 25 Councilors, 3 Paramount Chiefs, 25 Wards, 16 Committees, 11 Constituencies, and 13 Core Staff Members. The secondary objectives were: 1) to assess the level of respondents’ perceptions on management support to the internal audit system; 2) to identify the scale of management support to the internal audit effectiveness, and 3) to establish the relationship between management support and internal audit effectiveness. The instruments employed for data collection include: questionnaires and documentary analysis. The sample population of the study is thirteen (13) core staff members that represents the sample size of the study, and includes all the departments and units of the Bo District Council. The 13 core staff members were selected by stratified sampling selection technique. The study employed descriptive design and results discussed in qualitative and quantitative methods. The reliability test was conducted 0.765 using the Crumb Alpha Test and was considered valid. The key findings of the study include: Lack of full support to the audit committee; lack of independence of the internal audit system; insufficient allocation of budget. It is recommended that the Local Service Commission should let the internal audit system being independent by creating a directorate of the internal audit department.
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    Assessing Management Supports to the Internal Audit System in Bo District Council, Sierra Leone
    (Book Publisher International (a part of SCIENCEDOMAIN International), 2022-05-17) Sheriff, Sualiho
    The study intended to assess one of the daunting challenges facing the effective operations of Local Councils in Sierra Leone particularly the Bo District Council is the quality of support services that drive accountability in the use of scarce financial resources. The research was carried out in the Bo District Council in Sierra Leone's Southern Region. Bo District Council consists of 16 Chiefdoms, 25 Councilors, 3 Paramount Chiefs, 25 Wards, 16 Committees, 11 Constituencies, and 13 Core Staff Members. The study objectives were; i) to assess the level of respondents' perceptions of management support to the internal audit system; ii) to identify the scale of management support to the internal audit effectiveness, and iii) to establish the relationship between management support and internal audit effectiveness. The 13 core staff members were chosen using a stratified sampling process. The study used a descriptive design, with qualitative and quantitative approaches used to discuss the findings. The Crumb Alpha Test was used to conduct the reliability test, which was found to be valid at 0.765. The study's primary findings include: lack of complete support for the audit committee, lack of independence of internal audit system and insufficient budget allocation.
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    Study about Management Control Procedures and Environment of Local Councils in Sierra Leone
    (Book Publisher International (a part of SCIENCEDOMAIN International), 2022-07-25) Sheriff, Sualiho
    The study assessed management control procedures and environment of Local Councils in Sierra Leone with reference to Bo and Kenema Districts Councils. The secondary objectives of the study were, to: 1) assess control procedures on the councils effectiveness; 2) assess control procedures in reducing fraudulent activities; 3) assess control procedures in promoting the councils performance; 4) identify the weaknesses in the control procedures; and 5) assess control procedures in achieving monitoring and supervision at the councils. The approach adopted for the study was a cross-sectional descriptive design, and the data were presented by the use of qualitative and quantitative methods. The target population of the study is twenty-eight (28) core staff members, out of which 26 core staff members were selected from both councils that adhered to control procedures and environment of Bo and Kenema Districts Councils. The approach adopted for the study was a cross-sectional descriptive design. Research design is the framework or blueprint for conducting meaningful research. The data were presented by the use of qualitative and quantitative methods. A four-point Likert scale was used, and questionnaires and documentary analysis were used as data collection tools. In order to improve performance and lessen control flaws, Bo District Council shows more support by adhering to its control processes. Control measures greatly benefited the councils at Kenema District Council in reducing its fraudulent activities, improving performance, and enhancing monitoring and supervision. The research paper therefore, recommends that the Local Service Commission should make available to the core staff members internal policies, acts and regulations to the 22 local councils in Sierra Leone. The study differs from earlier research by distinguished researchers in that it would assist organisations in reviewing, monitoring, and evaluating the councils' control procedures by reducing fraudulent activities and management breaches. Additionally, it would benefit the Local Service Commission to improve its internal policies and practises to reduce the likelihood of false assertions that would hinder the councils' operations.
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    Impact of Financial Planning and Monitoring on the Management Practices of CAFOD Sierra Leone
    (European Organization for Nuclear Research, 2026-07-18) Sheriff, Sualiho
    The study assessed the impact of financial planning and monitoring on the management practices of CAFOD Sierra Leone, using a mixed-method approach. Data were collected from CAFOD staff and project beneficiaries to evaluate the financial management processes and their influence on service delivery of Non-Government Organisations in Sierra Leone. However, the findings revealed that financial planning significantly supports managing funding shortfalls (28%) and risk management (26%), with (65%) of respondents affirming its role in facilitating service delivery and (63%) highlighting its importance in programme success. Financial monitoring emphasises operational transparency and stewardship, but (40%) of respondents reported a need to strengthen internal controls to prevent misuse of funds. Challenges include inadequate funding (30%), donor delays (30%), partner sustainability (25%), and fundraising difficulties (25%), compounded by macroeconomic and technical issues. The study concludes that financial planning and monitoring are vital to the effectiveness of CAFOD’s service and advocates empowering local partners and improving financial management practices to ensure sustainable programme delivery. The study will be useful to religious organisations, particularly faith-based institutions involved in development and humanitarian work. The findings will encourage such organisations to strengthen their financial systems, enhance accountability to stakeholders, and improve the effectiveness of their service delivery efforts.