The role of internal control in the rural development of Cameroon: the case of the south west Development authority (SOWEDA)
Visemih William Muffee
Download Article | Published On 01/01/2001


The good performance of any organization depends on the internal control system established by the management. Such a system will ensure that the organization’s assets, liabilities and capital are carefully safeguarded from unauthorized use or disposition. Ir will also ensure that financial and other information is properly maintained on a timely and reliable basis. The system will help to eliminate errors, and irregularities will be quickly discovered and promptly corrected making sure that operational efficiency is maximized. It makes sure that managerial policies, organizational laws and regulations, sound accounting, judiciary principles and practices are adhered to. This paper carefully examines the role of internal control in the rural development of Cameroon's South West Development Authority (SOWEDA) as case study. SOWEDA has been chosen because of its role in rural development (i.e. the disbursement of loans for rural development). The article suggests that where internal control is weak, failure will set-in and funds earmarked for rural development may be misdirected.

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