La Union Provincial Library

References: pages 140-142.

The research assessed the implementation of the internal control practices of Private Higher Education Institutions in Region 1. It utilized the descriptive survey research design with validated questionnaires as research instruments. The population of the study consisted of the members of management and administrative staff of the four respondent schools. A total of seventy-three (73) participated as respondents. The data were treated using simple mean and percentage. As a whole, the internal control practices were found to be very highly implemented. The identified capabilities of the respondents included the implementation of control practices along administration, financial management and human resource management. However, inadequacies were noted on the financial management along accounts receivable and capital assets: Based on the results, the researcher crafted an internal control manual that will be supportive to the operations of the CEAP Private Higher Education Institutions in Region 1. This manual will provide an immediate reference to accountable officers and concerned staff on the standard procedures pertaining to administration, financial management and human resource management systems as well as control mechanisms over these three areas of management for a more consistent implementation of the internal control practices. The Manual on Internal Control Systems crafted by the researcher contains control practices that will update and broaden the understanding on internal controls, thereby, establishing strong and responsive internal control system. Hence, it is recommended to be used by the management and concerned staff of CEAP PHEIs in Region 1.

CHED-La Union Donation January 21, 2021