Tesfay Negash Gebrehiwot

Internal Control Systems: Assessment of Internal Control Systems of Multi-purpose Cooperatives in Enderta Woreda, Tigray, Ethiopia Tesfay Negash Gebrehiwot

The origin of cooperatives in Ethiopia dates back to the period of imperial rule. Owing to the weak political and economic structure of society and lack of commitment in implementation on the part of government the results proved to have no much impact on the cooperative idea. By the end of the 1980s the new cooperatives proved to be a disaster despite the strong intentions of government to continue the process. Thus, the government had to abandon this course by declaring that peasants could disband them if they think these will not be beneficial to them. Hence about 90 percent of the cooperatives were disbanded with in a period of three months after the declaration in a disorderly way. In line with this, the aim of this research was to assess the internal control system of the multi-purpose cooperatives of Enderta woreda in the recently established South-Eastern Zone of Tigray Ethiopia.