دور الرقابة المالية لديوان المحاسبة على نفقات العلاج خارج دولة الكويت: دراسة حالة وزارة الصحة

الملخص EN

The study aimed to examine the role of the audit bureau in the rationalization of the treatment ex-penses outside Kuwait.

the complete consensus was used for the study population represented in (72) auditors of the audit bureau responsible for auditing the treatment expenses of patients outside the state of Kuwait.

there were (61) questionnaires valid for the analysis.

to measure the variables of the study, a questionnaire was prepared to collect the preliminary data from the members of the study population.

the study also adopted the descriptive analytical approach.

the study concluded that there was a statistically significant role for auditing (the treatment bills, patient com-panion bills, tickets, housing bills and personal expenses) arranged according to the statistical importance.

the study also concluded that the importance of auditing for rationalizing the treatment expenses and their consequences for all areas was medium as follows (treatment bills, patient companion bills, tick- et bills, housing bills, and personal expenses) arranged according to the statistical importance.

the study recommends the importance of determining a time limit to hold the treatment expenses and paying more professional care in auditing the patient's housing bills and personal expenses.