Abstract:
The main objective of this paper was to examine the effect of internal control on quality health service
delivery in Greater Iganga Local Government. This study adopted a cross-sectional research design. A
population of 205 health facilities were targeted. Stratified and simple research techniques were applied
to obtain a sample size of 127 health facilities whose accounting managers, health managers and
instructors, laboratory officers, personnel managers and drug stock administrators and supervisors
formed the unit of inquiry on internal control while health service clients formed the unit of inquiry on
the quality of health services offered. Data were collected by the use of questionnaires which were
self-administered to 635 respondents. The responses were aggregated to the respective units of
analysis (Health Centers). SPSS was employed to execute correlation and regression analysis. The
finding revealed that internal control is positive and significantly linked to quality health service
delivery (r=0.715; p<0.001). This implies that internal control considerably influences quality health
service delivery in Greater Iganga Local Government. The study findings accrued from cross-sectional
study design which is screwed with certain limitations. Future study should consider the same study
through other study designs. Moreover, the study was done within the setting of Uganda local
government, thus future study should consider testing this model in other local governments.
Key words: Internal control, quality health service delivery, local government.
