A PROPOSED FRAMEWORK TO DEVELOP THE ROLE OF INTERNAL AUDITING AS AN APPROACH TO ENHANCE THE QUALITY OF HEALTH SERVICE AND ENVIRONMENTAL PERFORMANCE IN GOVERNMENTAL HOSPITAL A FIELD STUDY

Document Type : Review Article

Authors

1 Faculty of Commerce, Ain Shams University

2 Faculty of Medicine, El-mansoura University

Abstract

The study aimed to develop a proposed framework for developing the role of the internal auditor in improving the quality of health service and environmental performance (in light of the promulgation of Law No. 4 of 1994 and amended by Law No. 9 of 2009 on the rules, procedures and controls to be followed to reduce pollution of the environment) The role of the internal auditor in evaluating the quality of service and the extent of compliance with environmental requirements and legislation in light of the recent trends in the standards of professional performance. The researchers adopted the theoretical and applied methods, The study used the SPSS program to test the study hypotheses and analyze the results. The study found that there is a strong correlation between the internal audit (Implementing an internal audit system - conducting internal audit in accordance with the applicable professional standards - independence of the internal audit department - following up the application and evaluation of internal audit systems and procedures) and the internal performance The importance of environmental performance in hospitals - the interest of government hospitals in assessing environmental performance - quality of health service). The study recommended that the work of the internal audit should increase attention to the personality of the internal auditor and that the internal auditor should perform the review according to the required professional standards, Improve employee performance.

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