Evaluation of the Impact of the External Audit in the Functioning of Health Public Institutions "Cases of the General Hospitals of Reference of Kabondo and Makiso/Kisangani of 2011 and 2014"
Assani Ramazani Raymond *
Higher School of the Medical Technical, Kisangani, Democratic Republic of the Congo.
Isetcha Tawiti Désiré
Higher School of the Medical Technical, Kisangani, Democratic Republic of the Congo.
*Author to whom correspondence should be addressed.
Abstract
Objectives: This study aims at evaluating the effects of the external audit on the countable and financial management of the General Hospitals of Reference of Makiso/Kisangani and Kabondo.
Methods: We worked with a sample with reasoned choice. It is about a descriptive study of the retrospective type which we associate the analytical method. The data collected in this study after the examination, were transformed into frequency, and then, expressed as a percentage.
Results: For the HGR of Makiso/Kisangani, the receipts carried out for the audited period account for 55.56% against 45.44% for the not-audited period, that is to say a variation of 10.12%. While for the HGR of Kabondo, the receipts carried out for the audited period account for 63.81% against 36.19% for the not-audited period, that is to say a variation of 27.62%.
Conclusion: We noticed that for the audited period the medical structures under study presented a performance by profitability, the permanent follow-up of its accountancy which reduces the risks of the frauds and errors as well as the financial hemorrhages, the reliability of financial information due to the self-checking and the credibility of the institution near the external contractors, since it presents a good image.
Keywords: Evaluation, impact, external audit, public institution of health.