İç Kontrolün Sağlık Çalışanları Tarafından Değerlendirilmesi: Fırat Üniversitesi Hastanesi Örneği
The Evaluation of Internal Control By Health Workers: The Case of Fırat University Hospital

Summary/Abstract: Purpose - Scandals from the past to the present have increased the importance of internal control and created a global awareness. One of the basic and necessary elements for effective and efficient management is internal control. The existence of an effective internal control system in both private and public hospitals, as in all businesses, creates an assurance in terms of reaching the goals by eliminating the problems that may arise during the operation of the hospital. The aim of this study is to determine the perceptions of the healthcare professionals working in Elazig Fırat University Hospital regarding internal control and to investigate the effectiveness of the internal control system in the hospital. Design/methodology/approach – Within the scope of the research, a questionnaire consisting of 32 questions was directed to 272 health workers. The obtained data were analyzed in SPSS 22 program. Findings - According to the results of the study, it was seen that the internal control efficiency in the institution is at a moderate level, and the internal control perceptions and awareness of the healthcare professionals are insufficient. According to the profession, nurses' perceptions of risk assessment, which is a sub-dimension of internal control, and information and communication were higher, and that postgraduate education was effective on the general perception of internal control. Discussion - It is seen that it is not possible for hospitals, which are in the position of a sector in health systems today, to protect their resources and assets against internal and external risks without internal control and internal audit.

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