Main Article Content
The current problem in the power industry in Ghana is worrying to every citizen of Ghana and brings into mind whether there is no effective control system to properly manage the services. The main motive for this research was to examine the impact of internal controls on revenue mobilisation at the power industry of Ghana. The selection of power industry is due to the fact that even though it is the sole and main power distributing company in Ghana, it has encountered a lot of financial problems in the recent times leading to poor provision of services, especially what is called ‘Dumsor’ in Ghanaian Language or unannounced power outage. The population for the study is the whole workers in the power industry in Ghana. The study used a purposive sampling technique to select the Kumasi main office which has 50 key employees as the sample for the study. A well-tailored questionnaire was used to gather primary data from the respondents. Descriptive statistics, reliability statistics and test of significant-(t-statistics) were performed through IBM SPSS to come out with the findings. The findings indicate that all the variables assessed were statistically significant, a Cronbach's alpha of 0.943 indicated that there is an excellent and equally effective avenue as internal control measures which the power industry can rely on. It is recommended that management, policy makers and future researchers should develop clear policy, new theories and models on how to regulate the industry to the benefit of all Ghanaians and the neighbouring Africa countries.
Keywords: Revenue mobilisation, internal control, management guidance, theories, dumsor.