Internal Control Systems and Financial Performance of Public Universities in Uganda

Public universities require internal controls that protect resources while sustaining teaching, research and public service. This article examines how internal control systems relate to financial performance in Uganda through a structured integrative review and secondary analysis of published audit data. Thirty-four sources were selected across university research, comparative empirical studies, governance frameworks, methodological literature and official instruments. Financial observations were extracted from the Auditor General's December 2025 reports on Gulu, Kyambogo and Lira universities. Descriptive calculations preserve reporting periods and distinguish budget execution from liquidity and compliance. The literature generally associates stronger control environments, risk assessment, internal audit and budget discipline with better financial management, but component effects are