Internal control systems and performance of PNFP health facilities in Nebbi district. (Case study of Angal St. Luke hospital)
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Date
2025-10-22
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Publisher
Muni University
Abstract
The purpose of this study was to assess the relationship between the internal control system and
the performance of Private Not-for-Profit (PNFP) health facilities in Nebbi District, using Angal
St. Luke Hospital as a case study. The specific objectives were to determine the relationships
between internal control activities, control environment, risk assessment, information and
communication, and monitoring with the performance of the hospital. The study adopted a
quantitative research approach and a case study design. Data were collected from a target
population of 170 staff members at Angal St. Luke Hospital, with a sample of 118 respondents
determined using Krejcie and Morgan’s (1970) sampling table. A descriptive and inferential design
was applied to analyze the data. Data were analyzed using SPSS, employing Pearson correlation
and multiple linear regression techniques to examine the relationships between internal control
components and hospital performance. The study found that control activities, risk assessment,
and monitoring had a moderate positive and significant relationship with hospital performance (r
= .316**, r = .330**, r = .375**; p < 0.01), whereas control environment and information and
communication exhibited weak but significant positive relationships (r = .190*, r = .235*; p <
0.05). These results highlight the critical role of internal controls in enhancing hospital
performance. The study was limited to one PNFP health facility in Nebbi District, which may
affect the generalizability of the findings to other health facilities in Uganda or beyond. This
study contributes to the understanding of how internal control systems influence performance in
PNFP health facilities, providing evidence-based recommendations for improving financial
accountability, operational efficiency, and service delivery. It underscores the need for enhanced
control activities, a robust control environment, regular monitoring, and effective information and
communication systems.
Description
A research thesis submitted to the faculty of management science in partial fulfillment of the requirements for the award of the degree of master in business administration (accounting and finance) of Muni University.
Keywords
Internal control systems, PNFP health facilities, Nebbi district, Angal St. Luke hospital
Citation
Adongo, B. (2025). Internal control systems and performance of PNFP health facilities in Nebbi district. Case study of Angal St. Luke hospital (Unpublished graduate dissertation). Muni university, Arua, Uganda.