Internal control and project performance

This study examines the influence of internal control on project performance by highlighting the gap between administrative compliance and organizational effectiveness. Despite the existence of control mechanisms, many organizations continue to experience project delays, budget overruns, coordination difficulties, and inadequate quality of outcomes. Internal control is still often perceived as a donor compliance requirement rather than as a genuine management and decision-making tool. Drawing on the COSO framework, the Balanced Scorecard, and governance principles, the study demonstrates that the effectiveness of internal control depends on its integration into organizational strategy, culture, human resource management, and managerial tools. Four categories of influencing factors are identified: strategic, organizational, human, and technical. Quantitative and qualitative analyses reveal that internal control contributes sustainably to project performance when it is supported by effective governance and fully embraced by project teams. The study concludes with recommendations aimed at strengthening governance, enhancing staff competencies, and improving management tools.