The effect of internal control on accounting errors in hospital establishment and implementation in a state hospital

In today's changing conditions, in order to ensure the efficient and effective continuation of the activities of the enterprises or institutions, there should be a written or self-contained system. This system, which we define as internal control, has emerged to be protect the assets of enterprises and to ensure the reliability of financial reporting within the framework of certain principles and purposes. The internal control system also ensures that errors and frauds are minimized by providing control within the system. First, in this thesis, the literature review on the subject; definition, historical development, models, principles and features of the concept of internal control are mentioned. While mention that the internal control system, the concept of internal audit is also examined in order to understand the system well. The concepts of error in accounting and the general lines of the internal control system in hospital enterprises have been tried to be explained. The concept of error in accounting has changed from past to present. Errors that were easily made before, have been reduced to minimum numbers with changing systems. The relationship of the internal control system with accounting errors and the relationship between the effectiveness of internal control on accounting errors was examined in a public hospital by meeting with relevant employees regularly. The examination made in the thesis was tried to discussed in relation to the activities of the state hospital within the framework of the internal control system, the principles of the internal control system and the types of accounting errors. Interviews were conducted with each employee separately and face to face in a certain time period.