An Evaluate of status the Internal Controls system in Educational-Remedial Hospitals of Tehran City After the Implementation of Modern Financial System

The presence of internal control systems leads to an increase of efficiency, reduction of property loss risk levels, achieving the logical assurance in financial statement’ trust factors, and complying with laws and regulations. Internal control mechanisms should be identified as the necessary component of each system which management uses to regulate and guide the activities not as a separate mechanism in an executive body. This paper aims, above all, to evaluate the functioning of Educational- Remedial hospitals in the city of Tehran regarding the use of internal control systems.
The data for this survey research were acquired through distribution of questionnaire among 107 employees of financial sector in the Educational-Remedial Hospitals of Tehran City. Using the statistical methods of Binomial and One-sample Tests, the data were analyzed to test the hypotheses.
Due to the significant threshold test is 0/001 and 0/05 is less than the average calculated (3/500), the average abstention (3), more (H1: μ> 3). Therefore, the implementation of new financial systems, internal control system hospitals - of Tehran, the level is satisfactory.
Thefindings of the current study, demonstrate that the degree of familiarity of employees of financial sector in the Educational-Remedial Hospitals of Tehran was tap. To that after implementing the modern financial system, internal controls system possess acceptable level.