NGOâ€™S internal control effectiveness involves the capability of an organization to deliverrnservices to its people in the most efficient manner while ensuring high quality of its services andrnsupport. The focus of the study was guided by the following objectives; to assess internalrncontrols effectiveness in non-governmental organizations to identify the possible areas ofrndeficiencies in the system. The study would be significant to the NGOsâ€™ as it would give insightsrnto them on the importance of integrating internal control effectiveness their operationalrnefficiency. The target population of the study was all internal audit/control staff all in all 90rnworking in the 30 selected non-governmental organizations working in health sector usingrnmultistage sampling methodology through questionnaires. Data was collected usingrnquestionnaires distributed to those individuals. Data was analyzed using descriptive statistics andrninferential statistics using SPSS results. The findings revealed that there is insignificant internalrncontrol effectiveness. Particularly, there is negative insignificant relationship between thernmanagement support and internal control, though there is insignificant positive relationshiprnbetween adequate and competent internal control staff and internal control. However there isrnsignificant relationship between organizational independence and internal control effectiveness.rnThe study recommends that internal controls should be used to support in achieving its objectivesrnthe organizations in achieving its objectives by managing independence of internal control staffrnand by employment of adequate and competent staff that fosters operational performance of thernorganizations.rnKey Words: Internal Control effectiveness; International Non-Governmental Organizations;rnDeterminants of internal control Effectiveness