EFFECTIVENESS OF FINANCIAL AUDITING IN THE PUBLIC HEALTH SECTOR: EVALUATION OF TURKEY

Atabay E.

CONTEMPORARY ISSUES IN PUBLIC SECTOR ACCOUNTING AND AUDITING, cilt.105, ss.73-90, 2021 (SSCI) identifier

  • Yayın Türü: Makale / Tam Makale
  • Cilt numarası: 105
  • Basım Tarihi: 2021
  • Doi Numarası: 10.1108/s1569-375920200000105006
  • Dergi Adı: CONTEMPORARY ISSUES IN PUBLIC SECTOR ACCOUNTING AND AUDITING
  • Derginin Tarandığı İndeksler: Social Sciences Citation Index (SSCI), Scopus
  • Sayfa Sayıları: ss.73-90
  • Anahtar Kelimeler: Public health sector, financial auditing, supreme audit, financial effectiveness, public sector accounting, public sector auditing
  • Anadolu Üniversitesi Adresli: Evet

Özet

On the one hand, the auditing of the public hospitals regarding their financial information is carried out by the State Audit Court which is the Supreme Auditing Institution in our country, on the other hand it is carried out by the auditors of the Ministry of Health. While the audits made by the Ministry of Health are generally about compatibility and medical controls, the financial information of the hospitals needs to be made by the external independent auditors and their impact on the general budget needs to be determined.