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Internal controls play a crucial role in ensuring financial discipline in hospitals by establishing systematic procedures, policies, and mechanisms that promote efficient use of resources, prevent financial irregularities, and enhance accountability. In the context of health economics, where hospitals operate with limited resources and face increasing demands for quality healthcare services, effective internal controls help achieve financial sustainability while maintaining patient care standards. Hospitals involve complex financial activities such as procurement of medicines, payment of salaries, management of patient billing, insurance claims, equipment purchases, and maintenance expenses. Internal controls provide a structured framework for monitoring these activities and ensuring that financial transactions are accurate, authorized, and properly _________ ______ _________ __________ ____ ________ _____ ______ ____ _____.
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