Topical issues of administration of internal control activities in healthcare service organizations

Control as a managerial function helps the management of a healthcare organization to effectively use all its available resources in the provision of healthcare services. The paper considers the essence of internal control, its conceptual apparatus. Based on the analysis of various positions in the understanding of internal control for the healthcare sector, the author’s interpretation of the concept of “internal financial control” is given as the activity of healthcare organizations aimed at verifying the legality of the formation, distribution and use of assets (funds) in order to prevent any financial violations. In the course of the study, the risks of the system of verified control for the public sector are considered, such as non-compliance with local regulations, abuse, incompatibility of results, formation of unreliable accounting (financial) statements, provision of substandard services and loss of reputation. The interrelation of internal regulatory documents on the organization of the internal control system of healthcare institutions is determined: a local regulatory document, internal standards, policy, regulations on structural units. In the course of this study, a Regulation on the internal control system of a healthcare service institution has been developed, which includes the following sections: general provisions, including the principles of building an internal control system, goals and objectives of the internal control system, elements of the internal control system, organization of the internal control system, final provisions.