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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License
Sunny Aqualambeng
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DOI:10.17265/1548-6583/2025.04.002
University of Maryland Eastern Shore, Princess Anne, USA
This phenomenological qualitative study explored the lived experiences of employees at Maryland's Historically Black Colleges and Universities (HBCUs) concerning internal control systems through the theoretical lenses of the COSO framework and employee engagement theory. Using semi-structured interviews with faculty and staff who had worked at the institution for more than three years, the research investigated how employees perceive leadership tone, risk assessment processes, policy implementation, communication channels, and evaluation mechanisms related to internal controls. The study revealed five major themes that characterize employee experiences with internal control systems at this HBCU. Leadership communication was found to be hierarchical but inclusive, though marked by inconsistent communication of ethical values and significant resource constraints affecting implementation. Risk management practices were predominantly reactive rather than proactive, with limited systematic risk assessment processes that focused more on academic risks than operational vulnerabilities. Policy implementation was characterized by unclear separation of duties, substantial workload imbalances, and limited resources that compromised effective control activities. Communication challenges emerged as a critical weakness, with participants describing information sharing as inconsistent, unclear, and selective, compounded by significant technology obstacles in accessing necessary information. The evaluation and improvement processes were found to be limited and primarily driven by external accreditation requirements rather than systematic internal monitoring, resulting in reactive responses to issues rather than proactive enhancement. The findings contribute to the limited research on internal control systems within HBCUs by providing phenomenological insights into how structural constraints including funding limitations, unclear role delineation, and reactive management approaches create barriers to implementing robust internal control systems. Despite institutional commitment to inclusive leadership and student success, the study reveals that addressing these challenges requires not only increased resources but also structural changes to workload distribution, communication practices, and a shift toward more proactive risk management and monitoring procedures. The research provides evidence-based insights for HBCU administrators seeking to strengthen internal control implementation while maintaining institutional mission and cultural values.
internal control systems,
historically black colleges and universities, COSO framework, employee
engagement, phenomenological research, higher education governance,
organizational leadership, risk management
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