Aplication Of Internal Control System On Risk Of Fraud In Procurement Of Drugs In Pharmaceutical Installation (Case Study in District X General Hospital)

Subaida Subaida, Istiyanatul Mahbubah

Abstract


This study aims to analyze the application of internal control systems in preventing fraud procurement of drugs in pharmaceutical installations. This research is a case study with a qualitative approach. Data and information obtained by in depth interviews and discussions. Data collection through document review and field observations, and data analysis using descriptive analysis. The results showed that the internal control system had not been running effectively, because there was no internal audit in RSUD X. The role and function in the pharmaceutical installation department was carried out by the head of the pharmaceutical installation department. There is no division of functions and segregation of duties for each function in the pharmacy hospital of RSUD X. The conclusions obtained from the results of the study indicate that the internal control process of medicines in the pharmacy hospital of RSUD X is still not optimal, so there is a possibility that fraud is still vulnerable.


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References


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