期刊名称：Journal of Case Research in Business and Economics
印刷版ISSN：1941-3378
出版年度：2014
卷号：5
出版社：Academic and Business Research Institute
摘要：This paper sought to closely look at the effectiveness of internal controls in revenue management and expenditure management by the Zimbabwe Revenue Authority (ZIMRA). ZIMRA has continuously upgraded its internal controls systems since the time it was incorporated in 2001. From that time the organisation strove to provide services efficiently and effectively to the general public and its main stakeholder, the Government of Zimbabwe in Revenue Management. This paper was to establish whether these measures of establishing internal controls produced meaningful results in increased efficiency, increased revenue inflows as well as minimised revenue leakages. Basic accounting tools were used to gauge the extent to which these were met. The paper went on to give advice to the Revenue Authorities as how they could possibly achieve the best results in utilising the established internal control revenue management systems. The paper also explores how to improve on existing internal control systems and even the establishment of potential control systems. The data used was extracted from the following sources: a) The Rev news (ZIMRA bulletin) b) Zimbabwe Revenue Authority website c) ZIMRA annual Plans and year end evaluation Reports for years 2001-2012 d) Ministry of Finance Budget Statement e) Primary data collected by the researcher f) Fiscal Policy Statements
