Title: Survey on Employee Perceptions of Internal Control Components and Financial
Performance in Commercial Public Sector Entities in Eswatini.
Introduction: This survey aims to understand the perceptions of employees about internal
control components and their relationship with the financial performance of commercial
entities in the public sector of Eswatini. Your responses will be kept confidential and used
solely for research purposes.
GENERAL INFORMATION
Gender
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Male
Female
Age
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18-25
26-35
36-45
46 and above
How long have you worked at your current organization?
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Less than 1 year
1-3 years
4-6 years
7-10 years
More than 10 years
Current Job Title:
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(Short Answer Text Box)
EMPLOYEE PERCEPTIONS ON INTERNAL CONTROL COMPONENTS
How would you describe your level of understanding of the internal control components within
your organization?
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No understanding
Basic understanding
Moderate understanding
Advanced understanding
Expert understanding
To what extent do you agree with the statement: "Effective internal controls contribute to better
financial performance"?
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Strongly agree
Agree
Neutral
Disagree
Strongly disagree
How frequently are you involved in activities related to internal controls (e.g., audits, control
assessments)?
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Never
Rarely
Sometimes
Often
Always
How well do you think the leadership in your organization embraces and enforces internal
control components?
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Not well at all
Somewhat well
Moderately well
Very well
Exceptionally well
How often are you confident that the financial reports released by your organization are
accurate and reliable?
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Never
Rarely
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Sometimes
Frequently
Always
FINANCIAL PERFORMANCE OF PUBLIC SECTOR COMMERCIAL ENTITIES
How frequently are internal control components reviewed and updated in your organization?
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Never
Once a year
Twice a year
Quarterly
Continuously/on an ongoing basis
Are internal control components and procedures clearly communicated to all employees in
your organization?
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Very clear
Clear
Somewhat clear
Unclear
Highly unclear/ not clear at all
How effectively does your organization manage financial risks?
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Highly effective
Effective
Neutral
Ineffective
Highly ineffective
Do you feel that the current organizational culture supports effective internal control practices?
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Strongly disagree
Disagree
Neutral

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Agree
Strongly agree
EFFECTS OF INTERNAL CONTROL ON FINANCIAL PERFORMANCE OF
PUBLIC SECTOR COMMERCIAL ENTITIES
How adequate is the training provided on internal controls within your organization?
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Highly inadequate
Somewhat inadequate
Adequate
More than adequate
Exceptional
What is the most needed improvement in the internal control components at your organization?
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(Paragraph Text Box for open response)
How do the internal control components in your organization affect transparency in financial
reporting?
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No Impact
Some impact
Moderate impact
High impact
Very high impact
How compliant do employees seem with the internal control procedures in your organization?
- (Linear scale from 1 to 5)
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1 = Not compliant
5 = Very compliant
Compared to other public sector entities you know of, how do you rate your organization's
internal control practices?
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Far below standard
Below standard
At standard
Above standard
Far above standard
Overall, how much impact do you believe your organization’s internal control components
have on its financial performance?
(Linear scale from 1 to 5)
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1 = No impact
5 = Significant impact
Thank you for taking the time to complete this survey! Your input is valuable and will
contribute significantly to our understanding of the relationship between internal controls and
financial performance in Eswatini's public sector commercial entities.