The Impact Of Coalition Government On Political In Mogadishu, Somalia.

Abstract This study investigates the relationship between internal controls and organizational performance in selected non-governmental organizations (NGOs) in Mogadishu, Somalia. Internal controls play a crucial role in ensuring financial reliability, operational efficiency, and compliance with laws and regulations. Despite the importance of these mechanisms, NGOs in Somalia continue to face challenges such as financial mismanagement, fraud, and inefficiencies, raising concerns about the effectiveness of internal control systems in improving organizational performance. Using a descriptive correlation research design, this study examines how key components of internal controls—including control environment, risk assessment, control activities, information and communication, and monitoring—affect financial reporting reliability, operational efficiency, and compliance within NGOs. Data was collected from selected NGOs in the Benadir region through structured questionnaires and analyzed using statistical methods. Findings indicate that there is a significant relationship between internal controls and the performance of NGOs. Effective internal control systems contribute to reliable financial reporting, enhance operational efficiency, and ensure compliance with legal and regulatory frameworks. The study recommends that NGOs strengthen internal control mechanisms, enhance staff training, and adopt transparent financial management practices to improve accountability and sustainability. This research provides valuable insights for policymakers, NGO managers, and donors on the role of internal controls in enhancing organizational effectiveness in a post-conflict environment like Somalia.