Quality Of Internal Control System Of Public Health Sector In Matara District

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