| dc.description |
Health insurance coverage has grown in recent years although coverage of special groups (those requiring a government subsidy to access care) However, provision of free health care for all became a challenge due to rising health care costs and a struggling economy, to cope with economic challenges and rising health care costs, therefore this study aims to assess the financial internal control in health insurance fund in Dar es Salaam, specifically by assessing the procedure undertake in implementation financial internal control at NHIF, the role of financial internal control in health system in financial reporting, and determining the effect of financial internal control in revenue collection of NHIF, this study involved 100 respondents where researcher used questionnaire to generate information from these respondents, primary data were collected from NHIF Temeke and Ilala offices, Researcher found that in implementation of financial internal control at NHIF, findings revealed that the controls implemented are related to specific control objectives that may be relevant to an audit of a plan’s financial statements, whereby study observed that the sole responsibility for ensuring that the internal controls is adhered to by Management team which registered by Directors and Internal Audit the responsibility of the Internal Audit Unit and in assessing the effect of financial internal control in revenue collection it was found that Internal controls are normally put in place to control, human error, deliberate circumvention, management override, and improper collusion among people who are supposed to act independently thereby causing failures of the financial control to achieve its objectives. |
|