Analysis of Indicators/Dimensions of the Internal Control System at the Pedagogical Universities of Maputo, Eduardo Mondlane and UniLicungo in the Period from 2018 to 2020

Abstract

The main objective of the study was to analyze the Indicators/Dimensions of the Internal Control System at the Pedagogical Universities of Maputo Eduardo Mondlane and UniLicungo in the Period from 2018. For this purpose, a total of 59 subjects (39 males and 20 females), representing three universities in Mozambique, namely the Pedagogical University of Maputo, with 21 subjects, the Eduardo Mondlane University, with 20 subjects and the Licungo University, with 18 subjects, participated in the study. For data collection, a questionnaire with closed questions was administered. For this purpose, the five-point Likert scale was used. Data were analyzed using the SPSS statistical program, 21.0, with a significance level of 5%. The assumptions of data verified using the Kolmogorov-Smirnov test. To compare the study groups (universities), the One-Way ANOVA test (One-way analysis of variance) was applied. The main conclusions found were the following: 1) All dimensions/ indicators (control environment, risk activity, control activity and information and communication) were integrated and achieved an effective internal control and 2) the comparison between the three universities suggested the presentation of different behaviors with regard to the internal control system, that is, there were significant differences between the study groups in all dimensions. In other words, we would say that there is evidence that at least the behavior of a university, with regard to the internal control system, is different from the others.