Pre-audit as a focal process in the accounting section at the Philippines Department of Health as perceived by selected employees / by Rulong Lu.

By: Contributor(s): Material type: TextTextLanguage: English Publication details: Indang, Cavite : Cavite State University-Main Campus, 2011.Description: xiii, 140 pages : illustrations ; 28 cmContent type:
  • text
Media type:
  • unmediated
Carrier type:
  • volume
Subject(s): DDC classification:
  • 657 L96 2011
Online resources: Production credits:
  • Graduate School and Open Learning College (GSOLC)
Abstract: LU, RULONG, Pre-Audit as a Focal Process in the Accounting Section at the Philippines Department of Health as Perceived by Selected Employees. A dissertation. Doctor of Philosophy in Management. Cavite State University, Indang, Cavite. May 2011. Adviser: Bishop Emerito P. Nacpil. This study assessed the pre-audit function in the Accounting Section of the Department of Health, as perceived of selected employees. Specifically, the study aimed to: (1) determine the socio-demographic profile of employees in the accounting section of the Department of Health; (2) assess the perception of the respondents in their pre-audit functions in terms of responsibilities, risk, amount of workload and quality of work; and (3) assess the perception of the internal and external claimants on the pre-audit function of the Department of Health Accountants. The descriptive method of research was used to record, describe, analyze, and interpret the nature and degree of the existing condition in the Department of Health. Based from the results of the study, it was revealed that with the presence of preaudit, accountants were forced to study and research on existing rules and regulations to void suspension and disallowances, thus keeping them updated on matters which they are supposed to know as government accountants. Accountant respondent had become more meticulous and careful in processing disbursement vouchers for payment. On the other hand, internal claimants agreed that the accountant and not the Commission on Audit should perform pre-audit functions. They were also satisfied with how the pre-audit function is being performed by the accountants. External claimants, on the other hand, were less satisfied with the pre-audit performance of the accountants and most of them were not aware of the responsibilities attached to being a government accountant. What matters to the most is that they get paid on time. With the above results, it may be good to conduct seminars to update accountants to the current and new rules and regulations in order to minimize suspension and disallowance, Furthermore, extensive, massive, and detailed information dissemination of existing accounting rules and regulations, circulars and memoranda to clients since claimants are dissatisfied with the accountants' attitude.
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Theses / Manuscripts Theses / Manuscripts Ladislao N. Diwa Memorial Library Theses Section Non-fiction 657 L96 2011 (Browse shelf(Opens below)) Link to resource Room use only T-6041 00009767

Thesis (Doctor of Philosophy in Management) Cavite State University

Includes bibliographical references.

Graduate School and Open Learning College (GSOLC)

LU, RULONG, Pre-Audit as a Focal Process in the Accounting Section at the Philippines Department of Health as Perceived by Selected Employees. A dissertation. Doctor of Philosophy in Management. Cavite State University, Indang, Cavite. May 2011. Adviser: Bishop Emerito P. Nacpil.
This study assessed the pre-audit function in the Accounting Section of the Department of Health, as perceived of selected employees. Specifically, the study aimed to: (1) determine the socio-demographic profile of employees in the accounting section of the Department of Health; (2) assess the perception of the respondents in their pre-audit functions in terms of responsibilities, risk, amount of workload and quality of work; and
(3) assess the perception of the internal and external claimants on the pre-audit function of the Department of Health Accountants. The descriptive method of research was used to record, describe, analyze, and interpret the nature and degree of the existing condition in the Department of Health.
Based from the results of the study, it was revealed that with the presence of preaudit, accountants were forced to study and research on existing rules and regulations to void suspension and disallowances, thus keeping them updated on matters which they are supposed to know as government accountants. Accountant respondent had become more meticulous and careful in processing disbursement vouchers for payment.
On the other hand, internal claimants agreed that the accountant and not the Commission on Audit should perform pre-audit functions. They were also satisfied with how the pre-audit function is being performed by the accountants.
External claimants, on the other hand, were less satisfied with the pre-audit performance of the accountants and most of them were not aware of the responsibilities attached to being a government accountant. What matters to the most is that they get paid on time.
With the above results, it may be good to conduct seminars to update accountants to the current and new rules and regulations in order to minimize suspension and disallowance, Furthermore, extensive, massive, and detailed information dissemination of existing accounting rules and regulations, circulars and memoranda to clients since claimants are dissatisfied with the accountants' attitude.

Submitted to the University Library 08/04/2020 T-6041

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