The Effectiveness of internal control systems in procurement fraud deterrence in government institutions. A case of Makumbe hospital
- Author
- Goveya ,Tserai S.
- Title
-
The Effectiveness of internal control systems in procurement fraud deterrence in government institutions. A case of Makumbe hospital
- Abstract
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The study's major goal was to evaluate the effectiveness of internal control sysytems in procurement fraud deterrence in government institutions. This was accomplished by evaluating the effectiveness of internal control systems, as well as the factors that influence their effectiveness and the challenges that come with adopting control systems in government organizations.
In order to achieve the aforementioned goals, relevant literature was reviewed. This leads to the section on methods. The research was conducted using a survey with a 100% response rate using questionnaires to collect data from the respondents. The responders were all Makumbe hospital personnel. Interviews were done to acquire detailed replies and to explain any confused responses, hence strengthening the validity and reliability of the data.
The main conclusions were that, despite widespread compliance with internal controls, the mechanisms in place are ineffective. Internal control difficulties were also recognized, as well as suggested methods to improve the efficacy of internal controls. The study also demonstrated the need of establishing a favourable atmosphere for efficient internal control implementation. There is no clear violation of the established control processes.
The result obtained was that Makumbe Hospital's internal controls are ineffective. Despite the presence of various problems such as outdated manuals, insufficient financing, and poor training, it was also decided that satisfactory adherence to the use of internal controls is in place.
According to the findings, management should keep policy and procedure manuals up to date and provide the required training to ensure that internal controls are effective. Management should also professionalize Makumbe Hospital by hiring, training, and developing skilled employees, according to the report. Furthermore, it was proposed that a continual conversation with the Ministry of Finance be maintained in order to minimize excessive budget overruns.
- Date
- June 2022
- Publisher
- BUSE
- Keywords
- Internal Control Systems
- Procurement Fraud
- Government Institutions
- Supervisor
- Miss Gopo
- Media
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Goveya ,Tserai S..pdf