In the conditions of the COVID-19 pandemic, the health system in the Republic of Moldova requires increased attention and involvement, because the pressure of the pandemic, economic and political crisis directly affect its proper functioning. The sustainability of the health system is a major challenge for the government, in the context of the pandemic crisis, as well as the emergence of emerging risks specific to the field. Thus, the research of this aspect is gaining momentum, and the internal public financial control in the health system in general and in the republican medical institutions in particular requires a new approach. In this regard, the results of the paper are appreciated by strengthening the audit and internal control components in the health system, especially in the republican medical institutions, as optimal tools for the management and development of the institution in crisis and pandemic shocks. Thus, the authorss concluded that in the current conditions, the effective governance of the medical institution can be improved by the effective and actual implementation of the internal managerial control system and the internal audit function.
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