Assessing internal control systems of Cocoa Processing Company Limited, Tema Branch. In order to achieve the objectives of this research work, respondents opinion were sought through the administration of questionnaires and personal interviews gathered were evaluated to arrive at the findings and recommendations and conclusions were made. Findings of this study revealed that Cocoa Processing Company Limited has put in place internal control systems which help them in achieving their objectives. It was also revealed Cocoa Processing Company has an organizational chart which identifies lines of reporting, defines and allocates responsibilities among members of the organization. Furthermore it came to light that the academic qualification of some of the staff were below expectation and for that reason their professional competence were not up to standard. The researcher came out with the following recommendations. Organizing of workshop and seminars on internal controls to enlighten staff more on the use of the systems put in place. Review of internal controls in various departments every three months instead of the normal one year by management and limiting the minimum qualification to Higher National Diploma by management. These would contribute greatly to the effectiveness and efficiency the internal controls of Cocoa Processing Company Limited, Tema Branch to be precise.
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