摘要：The study analyzes the effectiveness of internal controls in small and medium-sized medical practices (SMMPs) in the Thulamela Municipality in the Vhembe District of Limpopo Province,South Africa.Questionnaires,complemented by interviews,were used to collect data pertaining to the five primary components of internal control systems in the sampled SMMPs.The key findings are that:1) all owner/managers of the sampled SMMP strongly agree that effective internal controls are necessary for business success;2) 80% of SMMP are owned by males while 20% are owned by females;3) 76.6% of the surgeries are owned by persons aged between 26-40 years,while approximatley,25% are owned by those aged over 40 years;4) majority (86.7%) of the respondents indicated that they usually identify and analyze risk to ensure that their businesses objectives are achieved;5) about 30% of the medical practices do not have insurance cover even though they have expensive equipment in their businesses.
关键词：The study analyzes the effectiveness of internal controls in small and medium-sized medical practices (SMMPs) in the Thulamela Municipality in the Vhembe District of Limpopo Province,South Africa.Questionnaires,complemented by interviews,were used to collect data pertaining to the five primary components of internal control systems in the sampled SMMPs.The key findings are that:1) all owner/managers of the sampled SMMP strongly agree that effective internal controls are necessary for business success;2) 80% of SMMP are owned by males while 20% are owned by females;3) 76.6% of the surgeries are owned by persons aged between 26-40 years,while approximatley,25% are owned by those aged over 40 years;4) majority (86.7%) of the respondents indicated that they usually identify and analyze risk to ensure that their businesses objectives are achieved;5) about 30% of the medical practices do not have insurance cover even though they have expensive equipment in their businesses.
