The Necessity of Governance Thorough Internal Control and Accountability in NGOs: A Case of Buea Sub-Division Cameroon

The main objective of this study was to examine the role and existence internal control accountability in NGOs Buea Sub-division Cameroon. fol-lowed these research questions: What are concerns governance Cameroon? Among identified items, which ones more important? is implication each item after analyzing? Two theories consti-tuted theoretical framework current study, including agency theory stakeholder theory. evaluation con-ducted through interviews with managers, directors, accountants, project manag-ers reach a questionnaires format fifteen chosen NGOs. By con-ducting 35 items were obtained among them, 21 em-phasized by participants. These areas analyzed using percentage frequen-cy tables bar charts SPSS analyze practices COSO model HAP frameworks applied as guidance for whole procedures analysis. findings revealed that some components systems not fully ac-tive. Nevertheless, most like environment, information, communication, activities, audit, segregation duty, accounting knowledge principles, actively being practiced resulted considerable positive influence on NGOs, noted lack regulatory body local government monitor operations their ethical standards problems hindering reliable reports stakeholders NGO sector Sub-division. This has its own limitations small group participants bias self-evaluation critical elements governance. ends recommendation management employ personnel sound will follow up weaknesses system political instability, monitoring, disclosure, funding constraints order improve existing ac-countability