Philippine E-Journals

An Analysis of the Control Environment Practices of Private Catholic Schools: Towards Crafting of a Comprehensive Operations Management System

Den Mark Lorenzo | Ma Cconcepcion Jalijali

Discipline: Education

 

Abstract:

This descriptive study employing quantitative-qualitative design aimed to determine the level of implementation of control environment of private catholic schools and identify their best practices, issues and challenges in anchorage to the Committee on Sponsoring Organizations of the Treadway Commission Framework through floating of questionnaire, document review and analysis and written and verbal interviews. Data revealed that there is an overall moderately strong level of implementation of the control environment of the schools which implies that internal control practices are existing but not fully implemented and documented. There is an evident practice on codes of conduct and integrity of employees, communication with the internal and external forces and an established practice of an approach to decision-making. On the other hand, issues and challenges experienced are those that deals with quality of work due to complexity of organizational structure, supervisory involvement in hiring process, inconsistent evaluation and addressing employees’ behavior and performance. With such it is recommended that the DBES schools should have an operations management system that caters to the needs of schools in terms of communication and reporting, personnel, external affairs, and records management.