ABSTRACT
The of the study was to evaluate the effectiveness and efficiency of internal control ofnoncurrent assets and objective of this research was to determine t~e effectiveness and efficiency of internal control of non-current assets and it contribution to the daily operation of the organization which in turn contribute to the performance of the organization. Descriptive research design was used, primary data was obtained by interviews using questionnaires and was analyzed and data was presented in tables and figure. The finding indicate that there's proper ways of monitoring non- current assets in the organization and are relevant because it favors most of the clients and they assist the organization in reducing costs. This is to explain the relationship between noncurrent assets management and organization performance. therefore the recommend study that the company should consider the following areas to improve the organization performance basing on non- current assets mangament.there is need for strong and serious scrutiny of noncurrent assets since some of them need to be boarded off and all payment vouchers may be authorized before payments are made and pre-audit must be exercised.