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                <text>An Examination of the Effect of Internal Control Systems on Organisational Performance: A Case Study at Export Finance Company Limited.</text>
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                <text>The study examined the effect of internal control systems on operational performance of the Export Finance Company Ltd., both primary and secondary data was applied in the study. Primary data was obtained from 67 employees at the Export Finance Company Ltd. Secondary data was obtained from the EFC’s audited financial statements, spanning a five years period, 2013-2017. Data analysis procedures such as descriptive statistics applying percentages, charts and use of the relative importance index method as well as regression analysis was performed on the obtained data. The Statistical Package for Social Scientists (SPSS) software was used in the analysis.&#13;
The findings revealed that, Export Finance Company Ltd. has extensively used all the four components examined in this study. Segregation of duties (authorizing, processing, recording and reviewing) and clear authorization and approval procedures are the two most followed control activities at the Export Finance Company Ltd.&#13;
It also became apparent from the findings that, the recommendations made for the improvement of processes by the internal auditors as well as the weaknesses in the internal control systems that are addressed with the internal audit report are the two most significant internal audit benefits at the Export Finance Company Ltd. Regarding the reporting activities, the study found that the ability of respondents to communicate appropriately to their supervisors is the most imperative reporting activity at the Export Finance Company Ltd. The use of ICT has been tremendous in the organisation as the results revealed that their services are promoted through their website. The organisation also encourages e-procurement activities which led to an improved operational performance. The regression results shows that control activities, internal audit activities, reporting activities and ICT functions are key determinant of operational performance at Export Finance Company Ltd.</text>
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                <text>Assessment of the Challenges in the Adoption Of Mobile Banking Services in Ghana: A Case Study Of Accra Metropolitan Assembly.&#13;
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&#13;
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&#13;
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                <text>Mobile banking is a new banking medium which allows users to conduct financial services at any place and at any time through mobile devices. Banks in Ghana through partnerships have&#13;
implemented mobile banking services in order to provide affordable and convenient banking services to its users. However, there are concerns raised pertaining to the challenges users face in the adoption of mobile banking services which needs to be addressed else much results will not be achieved despite the huge investment and efforts mobile banking service providers put in. This research examines the challenges in the adoption of mobile banking services in Ghana by extending the renowned framework of Technology Acceptance Model (TAM). The study&#13;
employed a cross sectional survey design. Data for this study was collected through a structured questionnaire in townships around Accra Metropolitan Area. The research revealed that customers will consider adoption mobile banking as long as it is perceived to be useful and easy to use. The study also revealed that performance risk, social risk, financial risk, security risk,&#13;
perceived trust and perceived cost have significant effects on the adoption of mobile banking services with the exception of time risk which was found to have no significant effect on mobile&#13;
banking services adoption. The most critical challenges customers face in the usage of the service were network problems, security/privacy concerns, lack of trust of third party agents and the lack of proper regulatory systems. It was also developed that the issues pertaining to reliable connectivity, utilization cost and fraud risks if reduced to the barest minimum will make the use of mobile banking services more attractive.&#13;
Keywords: Mobile banking services, Technology Acceptance Model, Ghana.</text>
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                <text>Ghana Technology University College</text>
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                <text>Mr. Dominic K. Louis</text>
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                <text>Mazem Abdel-Salam</text>
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