Internal control and financial management in the treasury of a Caribbean religious organization

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Sasheena Thompson
Juan Carlos Niño de Guzmán Miranda
Omar Flores Laguna


This study investigates the role of internal control in predicting financial management within the Treasury Department of a Religious Organization in the Caribbean, aiming to address financial mismanagement issues prevalent in faith-based organizations. Utilizing a non-probabilistic quota sampling method, 733 church treasurers were surveyed, with 147 treasurers forming the final sample, ensuring demographic diversity. Data collection employed a reliable questionnaire adapted from prior research. Results from simple linear regression analysis revealed that internal control significantly predicts financial management, explaining 69.2% of the variance. The findings underscore the importance of robust internal controls in enhancing financial management practices within religious organizations. Strengthening internal control mechanisms is crucial for fostering credibility and member loyalty, thereby promoting financial and spiritual well-being in faith-based institutions.

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Thompson, S., Niño de Guzmán Miranda, J. C., & Flores Laguna, O. (2024). Internal control and financial management in the treasury of a Caribbean religious organization. Unaciencia Revista De Estudios E Investigaciones, 17(32), 56–67.
Artículo de investigación


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