Risk analysis and risk response in public hospitals accounting information system

Many studies have been conducted on the changes, results and effects of financial management reforms implemented in many countries in public institutions. The concepts of accrual accounting, internal control and risk management are innovations brought to public institutions by reforms. Most of the studies conducted in this field are qualitative studies focused on the results and effects of change. In our thesis study, the starting point of financial events was focused on the results and effects of change in a public institution rather than the results and effects of change. The relationship between electronic health records that have financial consequences in the information management system of a public hospital and the accounting information system was examined by quantitative analysis. The accounting process of electronic health records was examined and risks were determined. Risk analysis was conducted using accounting data analytics. First of all, it was determined that the sales revenues of the obtained electronic health records were true to life with Benford's Law. Then, probit analysis was conducted using the Beneish Model for the financial statement variables of the electronic health records and the financial statement variables of the uniform accounting system. In our research, it was found that electronic health records were not reflected in the financial statements truthfully. Our research was completed by proposing solutions for the financial statements of the public hospital to produce truthful information.