| dc.description.abstract | This research evaluated the manual procedure for completing online receipts before
payment verification at Hospital X using the COSO internal control framework. The
procedure operated within a hybrid workflow, where physical documents circulate
among units while administrative recording was conducted digitally through Google
Sheets. The research aimed to document procedural implementation, evaluate internal
control effectiveness based on the COSO framework, and formulate improvement
recommendations. A qualitative descriptive approach with a case study method was
employed. Primary data were collected through semi-structured interviews and direct
observation of Finance Unit and Accounting Unit staff from September 2025 to
January 2026. Evaluation against all five COSO components revealed pervasive
deficiencies. The control environment was weak due to the absence of written standard
operating procedures and reliance on staff-owned personal Google Sheets accounts.
Risk assessment had not been formally established, despite recurring incomplete
documentation in reimbursement, petty cash, and temporary advance transactions.
Control activities showed that staged verification and task separation among units were
functionally in place, yet verification criteria remain undocumented, transaction-
specific checklists were unavailable, and bypass practices for urgent transactions
created significant control gaps. Information and communication were inadequate, as
the audit trail depended entirely on manual entry, and no periodic reporting to
management exists. Monitoring was absent in formal terms, leaving procedural
weaknesses undetected. The research concluded that internal control effectiveness was
suboptimal across all COSO components and required systemic strengthening through
formalized SOPs, structured risk assessment, document checklists, an integrated
recording system, and periodic monitoring mechanisms. | en_US |
