Internal Control Systems and Performance of Government Institutions in Kabale District: A Case of Kabale Regional Referral Hospital

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Kabale University


The study was about internal control systems and performance in government institutions in Kabale district, a case of Kabale Regional Referral Hospital. The objectives of the study were; to examine the effect of control environment on performanceat Kabale Regional Referral Hospital; to determine the influence of control activities on performance of Kabale Regional Referral Hospital; to examine the effect of risk assessment on the performance of Kabale Regional Referral Hospital. The study adopted a cross-sectional research design with both quantitative and qualitative approaches. A sample size of 110 respondents from a population of 210 respondents participated in the study. The findings indicate that control environment, control activities and risk assessment significantly affect performance of KRRH. This study therefore concludes that internal control systems have a significant effect on the performance of KRRH. The study therefore recommends that Kabale Regional Referral Hospital management should ensure continuous training and awareness of internal controls. This will enlighten the staff about internal controls and performance within the Hospital.


A Dissertation Submitted in Partial Fulfilment of the Requirement for the Award of Master of Business Administration of Kabale University


Internal Control Systems, Government Institutions