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100 | 1 | _aRosales, Marilou C. | |
245 | 0 | 0 |
_aImplementation of internal control system of government arsenal in the Department of National Defense _h[manuscript] : _bAn enhancement / _cMarilou C. Rosales. |
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_aBalanga City : _bBPSU, _c2017. |
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_a214 leaves ; _c28 cm. |
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500 | _aInclude bibliographical reference. | ||
520 | _aThis study was entitled,"Implementation of Internal Control System of Government Arsenal in the Department of National Defense: An Assessment". The descriptive method of research coupled with cross sectional design was used in this study. The primary data of this study were drawn from the perceptions of the two (2) resident auditors and two hundred two (202) personnel of Government Arsenal-Department of National Defense (GA-DND)during the Fiscal Year 2015. The main instrument used in this study was the self-madequestionnaire fastened with convenience sampling mode. It was complemented by documentary analysis, unstructured interview and observation. The data collected was encoded and processed using statistical software called PASW Statistics version 20 andanalyzed with the use of descriptive statistical tools and inferential statistics such as independent samples T-test, and ANOVA. Further, the PASW Statistics software readily provided the significance level for the t-test and ANOVA; hence these are just compared with 0.05level. If the significant level is equal or lower than 0.05, then the mean difference or differences tested are considered significant. Inthe light of the findings of this study, the researcher arrived at the conclusion that the level of respondents' perception on the organizational related factors in terms oforganizational culture, organizational structure, and organizational performance management were evidentin the implementation of internal control system of GA-DND. Also,the level of respondents' perception on the implementation of the internal control factors in terms of conservation of assets, precision and consistency of accounting data, observance to approved administrative procedures, and effectiveness and efficiency of operation were found very often in exercising their specific roles to the internal control system. In addition,the comparison of the respondents' perception on the organizational related factors and internal control factors when respondents are grouped according to their profile in terms of age; sex; highest educational attainment; eligibility; employment status; length of service; and relevant trainings/seminars attended were all found to be no differences except in terms of educational attainment which have difference. Consequently, the following recommendations were presented based on the findings of the study: More strategies and techniques should be developed for the continuous improvement of the internal control system, like adopting the modified GA-DND internal control integrated framework to continue its effectiveness; recommend providing seminars and trainings of personnel to enhance their expertise; Management should provide enough number of staff to carry out their duties and responsibilities especially in the warehouse section; On asset management, it is suggested to strengthen procedures and mandate in conducting issuances and utilization as well as in inventory-taking. Also to consider computerization of accountingdata, inventories and asset management for more efficient transition of information. Parallel studies maybe conducted most particularly on the area of asset management since only few have embarked on study of such subject. This may be repeated in other areas to corroborate the findings of the study. | ||
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