An assessment of internal controls and compliance in public health facilities in East Mamprusi Municipality: A case of Baptist Medical Centre - Nalerigu

Abstract

“The study examined the extent of compliance of public hospitals to internal control system using Baptist Medical Centre in East Mamprusi Municipality. Specifically, the study determined the effectiveness of the internal control system in executing orderly, ethical, economical, efficient and effective operations; fulfilling accountability, ensuring compliance of hospitals to applicable laws and regulations in the hospital, and safeguarding resources against losses and misuse. A cross-sectional survey strategy and quantitative methodology was adopted. A structured questionnaire was used as a primary data collection instrument to obtain data from employees of Baptist Medical Centre. Both administrative and non-administrative staff of the hospital were included in the study. Overall, 134 employees participated in the study. Both descriptive and inferential statistics were used to analyse the data. The findings revealed that largely the hospital was in compliance with internal control system. The internal control system in the hospital contributed to ensuring execution of orderly, ethical, economical, efficient and effective operations; fulfillment of accountability obligations; and compliance with laws and regulations in the hospital. However, internal control system did not contribute to safeguarding the resources of the hospital against abuse. The study recommended to management of the hospital to ensure effective implementation of internal control system so as to safeguard the resources of the hospital against abuse