Effects of Control Activities on Operational Efficiency among AIDS Relief Funded Hospitals in Nyanza
George O Ochieng, Agnes W. Njeru

Abstract
This article determines the effects of control activities (CAs) and operational efficiency (OE) among AIDS Relief funded hospitals (FBHs) in Nyanza. Non - probability sampling technique under the category of purposive sampling was used. The study comprised of a population of 288 respondents from 10 FBHs funded by AIDS Relief in Nyanza. Research instruments were questionnaire and interview guide. Analysis was through descriptive and inferential statistics. The hospitals have effective CAs as supported clear separation of roles, supervision, approvals, control over information systems and security measures put in place to safeguard the asset .CA explained 45.3% of OE score and recorded significant influence (β = -.590, t(295) = 7.354, p < 0.005.) in predicting OE score. The slope for “CA” 0.584 was statistically significant in the model at 95% CL. To address the unexplained variance 54.7%, management needs to strengthen the CA as well as other components of internal control.

Full Text: PDF