The findings from the descriptive statistics, interviews conducted from key stakeholders and documentary reviews revealed that that there was a relatively weak positive
relationship between internal control practices and health service delivery. Health service delivery was dependent on the internal control environment, internal audit function and internal control activities. If these variables are improved, health service delivery is expected to improve.
There was increased uptake of health-facility deliveries and this could further increase with improved access to quality essential health-care services thus expediting achievement of
SDG 3 targets 3.1 and 3.8.