AN ANALYSIS OF THE FUNCTIONING OF INTERNAL CONTROL: CASE STUDY IN A MEDICAL CLINIC

Abstract

Internal control is a crucial tool for organizations, especially in healthcare, due to its complexity in processes, regulations and standards, and risks to patient safety, making the use of a robust internal control system indispensable. The research sought to analyze the levels of efficiency and effectiveness of the operation of the internal control system used in a medical clinic located in the city of Ilhéus-BA. To this end, a structured interview was conducted with the manager and a questionnaire was applied to the employees, in addition to the use of direct observation, in order to monitor their operations and strategies in real time. Finally, it was found that the existing internal control system in the clinic is poorly developed, affecting its efficiency in the processes, as well as its expected return.