The Factors Effected in the Internal Control Systems at the Private Hospitals in Jordan

Abstract

The objective of this study is to know on the factors on the internal control systems at the private hospitals in Jordan by testing the effectiveness of those systems and measuring their strength through the study of the following aspects:

1-     The relationship between the size of the hospital represented by its capital and the effectiveness of the internal control systems.

2-     The care of the external auditor in the evaluation of internal control systems on the effectiveness of the internal control system itself.

Several statistical techniques were used in conducting this study.

The researcher arrived at the followings conclusions:

1. There is a direct correlation between the degree of effectiveness of internal control systems in the private sector hospitals and hospital size representing the registered capital.
2. There is a direct correlation between effectiveness and the care of the external auditor in assessing the internal control systems.

The study recommends by the following:

1. Should be linked to the effectiveness of the control systems strength of these systems out strong internal control system would maintain the hospital.
2. The need to increase attention to the external auditor examine the internal control systems periodically, leading to increased effectiveness of these systems.
3. The necessity of activating the role of internal control units.