The Impact Of Quality Assurance Auditing on The Effectiveness of The Internal Control System and Health Services Quality
DOI:
https://doi.org/10.55202/ajcas.v4i2.265Abstract
This paper aims to evaluate the role of service quality auditing in enhancing the effectiveness of the internal control system in health institutions and its impact on the quality of health services. In addition, the research seeks to show the possible mechanisms for implementing an effective internal control system based on the COSO framework for internal control while providing a proposed program for auditing the quality of services in health institutions. This study relied on the case study method in four private hospitals in Diwaniyah Governorate, namely Al-Furat Al-Awsat Private Hospital, Diwaniyah Private Hospital, Dar Al-Shifa Private Hospital, and Royal Private Hospital. The study used a scale to evaluate the effectiveness of the internal control system based on the COSO framework consisting of five dimensions: control environment, risk assessment, control activities, information and communication, and follow-up. Meanwhile, the Servqual model was adopted to evaluate the quality of health services, consisting of 5 primary dimensions: tangibility, credibility, responsiveness, and assurance. The results show that service quality auditing is a multi-faceted process that aims to ensure reliability, effectiveness, and continuous improvement of services in various sectors. Service quality is also a multi-faceted concept with different dimensions, each contributing uniquely to customer satisfaction and loyalty. Quality auditing involves examining the organization's quality management system to ensure its performance meets best practices and compliance standards. The results of the statistical analysis show that there is a significant correlation between service quality auditing and the effectiveness of the internal control system. The results show a significant correlation between service quality auditing and the quality of health services. The results also show a significant correlation between the internal control system's effectiveness and the quality of health services. The results also show a statistically significant effect of the service quality audit variable on the effectiveness of the internal control system.
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