Abstract: This study explores the effectiveness of internal control systems in improving the performance of the Social Housing Project supported by the Bank of Kigali in Gasabo District, Rwanda. Specifically, it attempted to examine the effect of control environment, risk assessment, information and communication, and to evaluate the effect of monitoring on the performance of the Social Housing Project supported by the Bank of Kigali in Gasabo District, Rwanda. The research is grounded in agency theory, institutional theory and contingency theory. The study was grounded in agency theory, institutional theory, and contingency theory. A descriptive and correlational research design using a mixed-methods approach were employed to collect quantitative and qualitative data. The target population included 3,487 stakeholders such as project managers, team members, contractors, Bank of Kigali representatives, local government officials, and community beneficiaries. A sample of 359 respondents was selected through stratified random and purposive sampling. Data collection involved structured questionnaires and semi-structured interviews, with instrument validity confirmed through expert review and pilot testing, and reliability assessed using Cronbach’s alpha coefficient. The descriptive statistics indicated that respondents generally agreed that the Social Housing Project had a strong control environment, with clearly defined roles and responsibilities (M = 4.15, SD = 0.989), management regularly updated the accountability structure (M = 4.35, SD = 0.845), internal audits were effective (M = 4.40, SD = 0.904), and employees received training on ethical standards (M = 4.33, SD = 0.977), although timely communication of audit findings was weak (M = 1.48, SD = 0.686). For risk assessment, respondents agreed that risks were regularly identified (M = 4.40, SD = 0.867) and assessed based on likelihood and impact (M = 4.58, SD = 0.709), but development of mitigation plans was low (M = 1.41, SD = 0.880). Information and communication were generally strong, with timely sharing of information (M = 4.42, SD = 0.965) and accurate record-keeping (M = 4.31, SD = 0.690), although staff access to necessary information was limited (M = 1.53, SD = 0.050). Monitoring showed high supervisory reviews (M = 4.50, SD = 0.731) and audit reliability (M = 4.35, SD = 0.953), but internal audit independence was low (M = 2.33, SD = 0.466). Regression analysis showed that the internal control components explained 73.4% of the variation in project performance (R² = 0.734). ANOVA results were significant (F = 209.935, p < 0.001), confirming the model’s fit. Coefficient results indicated that control environment (β = 0.487, p < 0.001) and information and communication (β = 0.361, p < 0.001) significantly influenced project performance, while risk assessment (β = 0.097, p = 0.061) and monitoring (β = 0.086, p = 0.419) were not significant predictors. The study concluded that a strong control environment and effective information and communication enhanced the performance of the Social Housing Project, whereas weaknesses in risk mitigation and audit follow-up limited overall effectiveness. It was recommended that the project management strengthen follow-up mechanisms for audit findings, implement risk mitigation plans consistently, and ensure that critical information reaches all staff promptly.
Keywords: internal control system, control system, project performance, social housing, internal control.
Title: Internal Control System and Project Performance: A Case of Social Housing Project Supported By Bank of Kigali in Gasabo District, Rwanda
Author: Sematungo Amiel, Njenga Gitahi
International Journal of Social Science and Humanities Research
ISSN 2348-3156 (Print), ISSN 2348-3164 (online)
Vol. 14, Issue 3, July 2026 - September 2026
Page No: 90-111
Research Publish Journals
Website: www.researchpublish.com
Published Date: 15-July-2026
