Citation:

GAOSSOU Nifadé Koffi Olatoudjé. "Effect of the Internal Control System on Revenue Collection in Public Health Facilities in Togo: The Case of the Maritime Region" International Research Journal of Economics and Management Studies, Vol. 2, No. 4, pp. 178-184, 2023.

Abstract:

This study aims to analyze the effect of internal control on the efficiency of revenue recovery in public sector hospitals in Togo, using a case study of public health facilities in the maritime region. To this end, we used primary data from surveys. Principal Component Analysis (PCA) and the simple linear regression model were used to study the impact of internal control components on revenue recovery in public health facilities. Our results highlighted the importance of the control environment, control activities and monitoring/evaluation in health facility revenue recovery.

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Keywords:

Internal Control, Revenue Recovery, Public-Sector Hospitals, Togo.