أنظمة الرقابة الداخلية كأداة لمنع ظاهرة الفساد المالي والإداري بالمستشفيات الليبية (دراسة تطبيقية على مستشفيات مدينة بنغازي )

Abstract

The purpose of this study was to determine the availability of internal controls and their effect in preventing financial and administrative corruption. In order to achieve the objective of the study, the study adopted the modern scientific method or the deductive method. The study also approved the questionnaire paper as a main tool for data collection. The study society was represented in the senior management of public hospitals in the city of Benghazi, and the control bodies (The Audit Bureau for Administrative and Financial supervision and control). About 112 questionnaire forms were distributed and a number of (81) were retrieved can be analyzed, so the response rate was approximately 72%. The study used the statistical methods of the Kronbach Alpha test, as a benchmark for honesty/integrity and consistency. The t test was used on one sample (One Sample T-test) and the Independent Samples Test to test theories of the study. The results of the study reached the acceptance of the hypothesis of the initial major study "That the Internal controls are available in Libyan hospitals to reduce the administrative and financial corruption and accept the hypothesis of the second study that there is a statistically proven significant effect of the internal control system in reducing the administrative and financial corruption. The study also found that there is significant Statistical differences between the views of the sample of the study and on the impact of internal controls in Libyan hospitals.