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- Title
SAĞLIK SEKTÖRÜNDE İÇ KONTROL SİSTEMİNİN COSO İÇ KONTROL MODELİ BİLEŞENLERİ AÇISINDAN İNCELENMESİ: BİR HASTANE UYGULAMASI.
- Authors
KURNAZ, Üyesi Ersin
- Abstract
In this study, it is aimed to evaluate the internal control system in hospitals within the framework of COSO internal control model components (control environment, risk management, control activities, information and communication, monitoring) and to determine the degree of compliance with these components. Also it is another aim of the study to determine whether hospital employees' assessments of these components differ in terms of professional groups. For this purpose, questionnaires were applied to different occupational groups working in a hospital. SPSS 20.00 program was used for data analysis. As a result of the research, it was found that the hospital does not have an internal control system compatible with COSO internal control model components. Finally, a significant difference was found between the professional groups and their evaluations on COSO components. This difference was found to be in favor of the managers.
- Subjects
INTERNAL auditing; HOSPITAL personnel; TEAMS in the workplace; HOSPITALS; DATA analysis
- Publication
Financial Analysis / Mali Cozum Dergisi, 2020, Vol 30, Issue 157, p163
- ISSN
1303-5444
- Publication type
Article