Abstract:
This study examined the Quality of Internal Control System of public health sector in
Matara district. Main objective of the study is to evaluate internal control quality of
public Health sector in Matara District. Data was collected from five (5) type of
hospitals and hundred and twenty (120) members of staff in public hospitals. Purposive
sampling and observation technique were used. Questionnaires and structured
interview guides were used to gather data regarding internal control quality in the five
Public Hospitals. A Questionnaire was the main instrument of data collection and the
Statistical Package for Social Sciences (SPSS) was used for data analysis.
The focus of the research was on area that the researcher considered as a very critical
in internal control system of public health sector. These areas includes: control
environment, control activity, risk assessment, information & communication and
monitoring.
If the internal control system should be in high level of quality the above mention five
variables are essential. But the research finding shows, the quality of internal control
systems conducted by public health sector were in high level almost all the variable
contributed highly in determined the research output. So overall quality of internal
control system of public health sector were in high level
