Impact of Management Support on the Functionality of Internal Control Units in Ensuring Compliance and Service Delivery

Purpose: This study examines the impact of management support on the functionality of internal control units (ICU) in ensuring compliance and service delivery within the Eastern Cape Department of Rural Development and Agrarian Reform (ECDRDAR). Institutional Theory point of view is what this study is based on, more especial the New Institutional Sociology (NIS) perspective. The perspective of NIS provides a vigorous framework, which can be used to explain the formal adoption and practical implementation of internal control mechanisms within government departments, the study explores key challenges undermining ICU effectiveness. Design/Methodology/Approach: To sample the respondents, the study purposive employed sampling method was. Interviewer-administered questionnaire was used to gather data from 150 finance and ICU staff. Findings: The results indicated that the lack of management support prevents ICU to effectively ensure compliance with controls, the lack of management support reduces the status of ICU within the department, the lack of management support result in a failure to effectively mitigate financial risks and the management failure to support ICU result in non-compliance which negatively affect service delivery. Implications/Originality/Value: The findings emphasise the need for enhanced training, clearer policy dissemination, and organizational safeguards to mitigate lack of management on ICU personnel.