Effectiveness of Internal Control Systems and Institutional Performance in Selected Non-Tithe Institutions within the Seventh-Day Adventist Church in Kenya

Internal control systems (ICS) play a crucial role in safeguarding institutional resources, enhancing accountability, and achieving performance goals. This study investigates the relationship between the effectiveness of internal control systems and institutional performance in selected non-tithe institutions within the Seventh-day Adventist (SDA) Church in Kenya. Grounded in systems theory, the research assesses how components of ICS including control environment, risk assessment, monitoring, control activities, and information communication affect financial and operational metrics of performance. The findings reveal a significant positive correlation between effective internal controls and improved institutional performance. The study recommends strengthening internal control mechanisms to enhance organizational outcomes and stakeholder confidence.