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The case, Ghana Post Company Limited, allows for the observation of internal control activities as a tool for financial management in the public sector. The objective of the research is to examine the control environment of the Ghana Post Company to ensure there is segregation of duties, proper information and communication between employees and management; and monitoring of the policies implemented by management. The sample size of 36 included individuals from all of the departments within the company. The departments are Auditing and Finance, Human Resource, Mail and Parcels, and Financial Services. The work established had continued lapses in the internal control system of public sector organizations which makes it a fertile ground for fraudulent activities. It was discovered that the perpetrators do not face any serious sanctions to prevent others from engaging in such fraudulent activities. The recommendations from the study are that the auditors should be allowed to perform their duties and there should be a continuous review of the audit manual of the public-sector organizations. These recommendations are to ensure the entity is able to achieve its’ objectives, segregation of duties, effective communication between management and employees and monitoring. It was concluded that internal controls exist at Ghana Post Company Limited, but they are not effective, making it easier for people to commit fraud. *Corresponding author: otsibumensahoo@gmail.com

Internal Control Activities as a Tool for Financial Management in the Public Sector: A Case Study of Ghana Post Company Limited