Alshaluhi Ali HamadJwaid (Postgraduate student of the Department of Accounting, Analysis and Audit
Institute of Management, Economics and Finance Kazan Federal University
)
Hasan Talib Hashim (Postgraduate student of the Department of Accounting Technologies
Southern Technical University / Technical College Dhi Qar
Department of Accounting Technologies
)
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The article is devoted to the study of the implementation of internal control in hospitals in Russia and Iraq. Key aspects such as the goals and objectives of internal control, legal regulation, organizational structure and methods of control, technological support, as well as the level of transparency and reporting are considered. The analysis shows that in Russia the internal control system is more developed due to the regulatory framework, automation of processes and strict reporting requirements. At the same time, internal control in Iraq is at a basic level, which is due to political and economic instability, shortage of personnel and resources. The main problems and risks typical for internal control in both countries are also identified.
Keywords:internal control, Russian hospitals, Iraqi hospitals, legal regulation, financial reporting, control automation, transparency and accountability, risks and problems, healthcare, comparative analysis.
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Read the full article …
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Citation link:
Alshaluhi A. H., Hasan T. H. FEATURES OF INTERNAL CONTROL IN MEDICAL ORGANIZATIONS OF RUSSIA AND IRAQ // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2025. -№05. -С. 15-18 DOI 10.37882/2223-2974.2025.05.03 |
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