The Role of Auditing and Its Impact on the Achievement of Organizational Objectives. Case Study: National Health Insurance Scheme
KWAME NKRUMAH UNIVERSITY OF SCIENCE AND TECHNOLOGY, KUMASI
COMMONWEALTH EXECUTIVE MASTERS IN BUSINESS ADMINISTRATION.
RESEARCH PROPOSAL
TITLE OF RESEACH PROJECT: The Role of Auditing and its impact on the achievement of organizational objectives. Case study: National Health Insurance Scheme
1.0 INTRODUCTION
1.1 BACKGROUND TO THE STUDY
As part of the Ghana’s Poverty Reduction Strategy(GPRS) ,the government has initiated a policy to deliver accessible, affordable,and good quality healthcare to all Ghanaians especially the poor and most vulnerable in society.
The current out of pocket (cash and carry) payment for healthcare at the point of service delivery posses a financial barrier to health care access. It is estimated that out of 18% of the population who require health care at any given time, only 20% of them are able to access it. This means that about 80% of people living in Ghana who need healthcare cannot afford to pay out-of pocket at the point of service use. This has resulted in delays in seeking health care, non compliance to treatment and consequently premature death.
Financing health care has gone through a chequered history in Ghana. Immediately after independence, health care provided to the people was “free” in public health facilities. This meant that there was no direct out-of pocket payment at the point of consumption of health care in public health facilities.
Financing of health in the public sector was, therefore, entirely through tax revenue. The sustainability of this form of financing became questionable as the economy began to show signs of decline and there were competing demands on the same source. What is important to note was that the general tax revenue did not allow for a percentage earmarked for health as we now have in the case of a percentage of VAT earmarked for education.
The trend continued until 1985 when the government introduced the user fees for all medical conditions except certain specified communicable
COMMONWEALTH EXECUTIVE MASTERS IN BUSINESS ADMINISTRATION.
RESEARCH PROPOSAL
TITLE OF RESEACH PROJECT: The Role of Auditing and its impact on the achievement of organizational objectives. Case study: National Health Insurance Scheme
1.0 INTRODUCTION
1.1 BACKGROUND TO THE STUDY
As part of the Ghana’s Poverty Reduction Strategy(GPRS) ,the government has initiated a policy to deliver accessible, affordable,and good quality healthcare to all Ghanaians especially the poor and most vulnerable in society.
The current out of pocket (cash and carry) payment for healthcare at the point of service delivery posses a financial barrier to health care access. It is estimated that out of 18% of the population who require health care at any given time, only 20% of them are able to access it. This means that about 80% of people living in Ghana who need healthcare cannot afford to pay out-of pocket at the point of service use. This has resulted in delays in seeking health care, non compliance to treatment and consequently premature death.
Financing health care has gone through a chequered history in Ghana. Immediately after independence, health care provided to the people was “free” in public health facilities. This meant that there was no direct out-of pocket payment at the point of consumption of health care in public health facilities.
Financing of health in the public sector was, therefore, entirely through tax revenue. The sustainability of this form of financing became questionable as the economy began to show signs of decline and there were competing demands on the same source. What is important to note was that the general tax revenue did not allow for a percentage earmarked for health as we now have in the case of a percentage of VAT earmarked for education.
The trend continued until 1985 when the government introduced the user fees for all medical conditions except certain specified communicable
References: 1. National Health Insurance Act, Act 650 Ghana, GPC Printing Division A/D 2003. 2. National Health Insurance Legislative, L.I 1809, Ghana, GPC Printing Division A/D 2004. 3. National Health Insurance Policy Framework for Ghana, revised version, GPC Printing Division A/D 2004. 4. Knechel W. Robert, Auditing Text &Cases; Southwestern College Publishing; 1998. 5. Millichamp A.H, Auditing 7th edition; Michael W.Junior, 1997, 1994 Robetson Louwers,9th edition;Jeffery J.Shelstad 1986 6. Thompson Learning Student’s Manual of Auditing 6th edition,Gee Publishing Limited 2001. 7. Atim Chris,Training of Trainers manual for mutual health organizations in Ghana,AST Associates Inc.;2001. 8. Okai I.T Auditing for you, national service and technology press 1996 9. Companies’ Code, 1963,179 Ghana, GPC Printing Division A/D 2003.