Development of audit quality accounts of service units in the 3rd health area

Abstract

     This research was action research aimed to Developed of audit quality accounts of service units in the 3rd health area. Sample size were 7 audited hospitals for quality accounting. Data were collected by Audit Planning, Audit Program and to review the contents and account balances according to the Audit Program, all 9 issues. Data were analyzed by descriptive statistic and content analysis.

     The study found that after development it had an accounting system that can be applied to suit the service department. There is an audit system that can evaluate the accuracy, completeness and reliability of account information. Know operational problems that affect accuracy complete of account information. Service units have a better system. And have a systematic auditing system.