Formal Vs Informal Internal Control System at Hospital

Mila Riyanti, Zaenal Fanani


Hospitals as health care organizations should provide high quality services to community. Therefore, hospital has an obligation to improve the services quality. This theoretical study has aim to describe the importance formal and informal control system at hospital. It is analyzed from on Indonesia government law and COSO. Comparing to COSO Internal Control Integrated Framework 2013, Internal and external control system as regulated in Perpres No. 77 2015 is still quite relevant. Both contain same five elements, namely the control environment, risk assessment, control activities, information and communication and monitoring of internal controls.


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ISSN (Paper)2222-1697 ISSN (Online)2222-2847

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