Analysis of Internal Control System on Medicine Inventory (A Study at the Tiworo Islands Sub-district Community Health Center)
Keywords:COSO, Drug Supply, Internal Control System
This study aimed to assess the implementation of the internal control system at the Tiworo Islands District Health Center. Data was collected through interviews and documentation, and descriptive analysis was used for the research. The findings indicated that the internal control system for drug supply at the Tiworo Islands District Health Center was effective. This conclusion was drawn based on evaluating various COSO Internal Control Framework components. The study highlighted several positive aspects of internal control implementation at the health center. Firstly, the control environment was well established, with the adoption of Standard Operating Procedures (SOPs) for managing medical supplies. Secondly, risk assessment practices were evident through monthly stock checks, although occasional stockouts were noted. Thirdly, commendable control activities were observed, such as using serial numbers on supplies and inventory documents. Fourthly, information and communication systems were deemed effective, involving manual and computerized processes. Lastly, monitoring efforts were visible through periodic stocktaking exercises. However, a notable weakness was identified in the study. The absence of task segregation between the accounting and warehouse departments resulted in inefficiency. This arrangement led to a single person bearing the responsibilities meant for two, raising the risk of negligence and inadequate supervision. In summary, the study determined the effectiveness of the internal control system for drug supply at the Tiworo Islands District Health Center. While strengths were evident in various implementation aspects, the lack of task division raised concerns about potential risks and inadequacies.
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