The relationship between internal control and improving financial performance at King Khalid Hospital in Najran, Kingdom of Saudi Arabia

Internal control is one of the essential elements in managing institutions, including the health sector. Internal control is concerned with achieving specific objectives, ensuring the integrity of information, and compliance with laws, regulations, and internal policies. One of the main objectives of internal control in the health sector is improving financial performance. Achieving outstanding financial performance is also of utmost importance in the health sector, as it requires providing high-quality and sustainable health services to patients and the community. Internal control is one of the main tools that contribute to improving financial performance, including increasing revenues, reducing costs, and improving efficiency and effectiveness. This study aimed to determine the role of internal control in improving the financial performance of King Khalid Hospital in Najran in the Kingdom of Saudi Arabia. The study also aimed to determine the role of the control environment in improving the financial performance of King Khalid Hospital in Najran in the Kingdom of Saudi Arabia. The study also aimed to reveal the role of risk assessment in improving the financial performance of King Khalid Hospital in Najran in the Kingdom of Saudi Arabia. The study also aimed to know the role of control activities in improving the financial performance of King Khalid Hospital in Najran in the Kingdom of Saudi Arabia. It also aimed to reveal the role of information and communication systems in improving the financial performance of King Khalid Hospital in Najran in the Kingdom of Saudi Arabia. The study aimed to determine the role of monitoring and activities in improving the financial performance of King Khalid Hospital in Najran in the Kingdom of Saudi Arabia. The study also aimed to determine the extent of the existence of a difference between the answers of the research sample about the role of internal control in improving the financial performance of King Khalid Hospital in Najran in the Kingdom of Saudi Arabia attributed to demographic characteristics (gender - age - educational level - job level - length of experience).