Abstract:
The study sought to assess the internal control practices in areas of
responsibilities of internal control setting, implementation and monitoring at
St. Dominic Hospital (SDH). Good internal control practices positions an
organization on high performance and boost the trust of both internal and
external clients. St. Dominic Hospital is the biggest institution of Christian
Health Association of Ghana (CHAG) and therefore selected for this study.
The methodology employed in the study was administering questionnaire that
serves as a primary source of data gathered. The sources of secondary data
were SDH 40th and 50th Anniversary Celebration books, Management
Report, Audit Report, Human Resource management policy, and Accounting,
Treasury and Financial Reporting of Ministry of Health. Interview guide was
also used to collect data. The researcher adopted simple random and purposive
sampling techniques to administer questionnaires to 217 respondents. The
responses were analyzed using ratio analysis, descriptive, frequency with
percentages and the results were presented in charts and tables. The findings
revealed that ST. Dominic Hospital has impressive internal control practices in
place which has impacted on its performance positively. It is recommended
that staff strength of internal audit should be increased and well resourced.
Also the head of internal audit should report directly to Audit Report and
Implementation Committee (ARIC) as management can manipulate or hijack
of auditors’ reports.
