ASSESSING THE INTERNAL CONTROL SYSTEMS OF GHANA HEALTH SERVICE: A CASE STUDY IN THE WA MUNICIPALITY

Abstract

Ghana Health Service is one of the most important public institutions in Ghana responsible for ensuring quality health care for Ghana populace. The institution over the years has been figured by the auditor general's report on financial and material misuse without following the due processes. The study focused on assessing the effect of Ghana Health Service internal control system (s) on financial discipline in the Wa Municipality. The objectives of the study were to identify the types of internal control systems that existed at Ghana Health Service, to determine the effectiveness of internal control system of Ghana Health Service, the capability of Ghana Health Service internal control system in preventing and detecting fraud and to identify, rank and established the effect of limiting factors affecting the effectiveness of Ghana Health Service internal control system. The study used a sample of 52 respondents from Ghana Health service and employed Likert scale, logistic regression, simple linear regression, Kendall's coefficient of concordance and Chi square test of independence to assess the objectives outlined. The study revealed that Ghana Health Service has preventive, detective, reactive and compensating types of internal control system. It further revealed the internal control system of Ghana Health Service is not effective with control environment and information and communication components of the required five components not present or proper embedded in the Ghana Health Service internal control system. The internal control system owing to it ineffectiveness cannot prevent and detect fraud. Senior managers circumvention of internal control system· is the most limiting factor ranked first with all the limiting factors having weak to strong negative relationship with internal control system of Ghana Health Service. The study recommended that Ghana Health Service must take steps to examine, identify and implement control environment and information and communication components of the internal control system that fits their work processes and to improve the existing components while dealing with the limiting factors in order of importance.