Publications

This study explores the relationship between internal control mechanisms and the performance of commercialbanks, focusing on UBA Bank located in Kansanga-Kampala, Uganda. The effectiveness of internal controlsystems is crucial for ensuring the stability and success of financial institutions, particularly in emergingeconomies like Uganda. By employing a case study methodology, data was collected through interviews,questionnaires, and document analysis to investigate the internal control practices implemented by UBA Bankand their impact on its performance indicators. The findings reveal a significant correlation between thestrength of internal control measures and the financial performance of UBA Bank in Kampala. Throughrigorous internal auditing, risk management, and compliance procedures, the bank has managed to mitigateoperational risks, enhance transparency, and improve overall performance metrics such as profitability, assetquality, and operational efficiency. Moreover, the study identifies specific challenges and opportunities facedby UBA Bank in implementing effective internal control mechanisms within the unique context of theUgandan banking sector. The study contributes to the existing literature by providing empirical insights intothe role of internal control in shaping the performance of commercial banks in Uganda, particularly within thedynamic environment of Kampala. The findings underscore the importance of continuous evaluation andenhancement of internal control systems to adapt to evolving regulatory frameworks and emerging risks.Additionally, the study offers practical recommendations for UBA Bank and other commercial banks inKampala to strengthen their internal control mechanisms and optimize performance outcomes in thecompetitive banking landscape of Uganda.Keywords: Commercial banks, UBA Bank, Ka