Internal Controls system and Corruption in Ethiopia selected Higher Institutions

This study aimed to determine how internal control mechanisms relate to the prevalence of corruption within universities. To attain the objectives, two hundred twelve (212) personnel from essential sectors, including anti-corruption, internal audit, procurement, and finance, were selected by probability sampling. Survey data was collected as the primary source of information, focusing on ten universities in the southern region. The study utilized descriptive methods to assess the current internal control systems and explanatory approaches, specifically regression analysis, to ascertain the type and strength of the relationship between these systems and corruption levels, resulting in findings