As our work is geared towards improving the performance of health care facilities, we felt it necessary to remind contractors and all those involved in the management of health care facilities that providing them with the essential tools they need to lead a health care facility towards achieving its objectives is one of the most important things they can do. However, performance is an element which, to achieve, requires a great deal of work on the organizational level, on the strategies to be put in place, and even on the clearer definition and understanding of the objectives to be achieved by the employer and his employees, whatever the legal status of the company.Nevertheless, the availability of the above-mentioned elements is not a sufficient guarantee that a health structure will be effective and efficient; to achieve this, it must adopt a culture of internal and external evaluation to reassure itself that it is functioning properly. Hence our topic: the contribution of internal audit to the financial and administrative performance of a health structure. The case of the KAMANGO general referral hospital.
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