دور نظام الرقابة الداخلية في تحسين أداء الموارد البشرية - دارسة حالة المؤسسة الاستشفائية العمومية محمد بوقطب البيض

Abstract

This study aims at trying to know the impact of the internal control system and its role in improving the performance of human resources in the public hospital institution, Mohamed Bouktob Al Bayadh. To achieve the objectives of the study, we relied on the descriptive and analytical approach to analyze the data obtained through the questionnaire and to find the relationship between the study variables. Where it was distributed to a random sample of 75 workers in the institution and the processing and testing of hypotheses using a set of statistical methods such as stability coefficient, standard deviation, arithmetic mean, correlation coefficient and simple regression, using SPSS statistical software. After the analysis, the results of the study reached a set of results that proved that there is a positive and moral (direct) relationship between the internal control system and the performance of human resources, and therefore the internal control system can contribute to improving the performance of human resources in the public hospital institution, Mohamed Bouktob Al-Beidh. Through the excesses eliminated by oversight while creating effective activities, the study considered that the performance of human resources is the basis for improving the performance of the institution