Effects of internal control activities on service delivery in private health sector in Uganda

Abstract

This study looked at internal controls and service delivery in the private health service sector of Uganda with a case of Kitovu hospital. Specifically the study reviewed control environment, control activities, internal auditing and how they affected health service delivery in private health sector. The study adopted a case study design and had a study population of 100 and a sample size of 75 which was derived from the Krejcie and Morgan sampling table (1970). Stratified random and purposive sampling methods were used by the researcher in data collection. The empirical data was analyzed both quantitatively and qualitatively to examine the relationship between internal controls and health service delivery. The key findings of the study indicated that internal controls i.e. control environment, control activities, internal auditing have optimistic and momentous effect on health service delivery. Therefore, it was concluded that control environment has positive effect on health service delivery; control activities have a very strong positive relationship on health service delivery; and internal auditing has a positive effect on health service delivery. From the study, it was recommended that the existing internal controls be revised and strengthened to further improve health service delivery; the controls be thoroughly reviewed and adherence enforced; while internal auditing be carried out. It was recommended that more investment should be devoted on control environment; keen attention should be employed in improving activities like proper segregation of duties, performance reviews, physical controls, risk mitigations, approvals, authorizations, proper management of human capital, budget reviews, authorization lines, strict logins which would in turn enhance the health service sector, and proper internal auditing in terms of risk identification, carrying out periodic evaluations, audit reviews, availing more resources to auditing activities, data quality assurance, continuous quality improvement would enhance the health service sector of Uganda