Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 204

Article in Press

Internal controls systems in Teaching Hospitals in Ghana: Evidence from Konfo Anokye Teaching Hospital


  •  Received: 01 January 2016
  •  Accepted: 10 March 2016
The main purpose of this study was to evaluate the effectiveness of internal control systems of Komfo Anokye Teaching Hospital. A simple random sampling technique was used to select 80 respondents for the study.. Data was collected through questionnaires and descriptice statistics was used to analytical tool for the study. It was revealed from the study that, the control environment at KATH was very effective as majority of the respondents agree to that assertion with a few not being sure of the effectiveness of the Control environment. Similarly, the risk assessment is also effective. Again the empirical evidence from the study indicated that, majority of the respondents agree to the assertion that there is an effective control activity functioning at KATH. Also many of the respondents are satisfied with the effectiveness of the information and communication system of the hospital as well as the monitoring of the controls system. It was recommended that the various components of internal controls should be strengthened to make them more effective.

Keywords: internal control, Hospital, Ghana, Ashanti Region, Teaching Hospital