Evaluation of the effectiveness of the internal control system: A research on university hospitals in the Eastern Black Sea region

With the complex structure of the enterprises, the need for accurate and reliable information has gained importance. Control activities play an important role in accessing accurate and reliable information and control activities are carried out through the internal control system. The internal control system is a process managed by business management and employees and it guarantees the effectiveness, efficiency, compliance with policies and procedures of business operations. Enterprises should establish an effective internal control system in terms of accuracy and reliability of the information produced within the enterprise. The legal limits of the hospitals are drawn by the public authority and operate in the service sector. The main feature of the hospitals, which differ from other service sector businesses, is that they operate as capital intensive businesses. Establishing an internal control or internal audit unit in hospitals is also very important, especially in terms of protecting assets, preventing mistakes and fraud. In this context, the effectiveness of the internal control system of University Hospitals in the Eastern Black Sea Region was evaluated.