Current Status of Internal Control at Viet Duc Friendship Hospital

Strengthening internal control work in administrative units is a very important issue.

During its operation, the Hospital must comply with the provisions of law, policies, regimes, procurement regulations, internal spending regulations, management procedures, etc. of the unit to manage and control the use of funds. In order to serve the management of the unit's operations, the organization and maintenance of effective internal control is the responsibility of the Board of Directors. Therefore, it is necessary to find solutions to reduce costs, manage risks, and innovate operations to be more economical and effective.

Working in any profession requires conscience, responsibility, and ethics of the practitioner, but with the specific characteristics of the medical profession, practitioners need to uphold professional ethics, which society often calls medical ethics. For the medical profession, professional ethics requires deeper attention.

Public hospitals can also be called State hospitals because these are hospitals established by competent State agencies and operate under the management of the State. Most of the resources of Public Hospitals such as human resources, financial resources, and material resources are owned by the State and the people. Hospitals are administratively decentralized and distributed according to professional lines to help the hospital system operate evenly everywhere. The entire system of Public Hospitals fully performs its functions and tasks, first of all meeting the health care needs of the people. This decentralized system helps to distribute the number of patients nationwide to the Hospitals, both creating convenience for people to visit and treat and reducing patient congestion in large hospitals. Large hospitals focus on developing better and more modern specialized departments, keeping up with and developing compared to hospitals in countries in the region and around the world. Public Hospitals

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Social benefits must always be placed above economic benefits. This characteristic also poses many problems for public hospitals to study and solve in the management and use of resources to implement health care for people, providing health services towards the goal of equity, efficiency and development.

However, for public hospitals, if they only care about the goal of providing health care to the people without paying attention to management, it will make the attraction, management and use of resources less effective and will in turn reduce the overall quality of the hospital's operations. Therefore, in parallel with professional work, hospital management is equally important and decisive for the efficiency of operations as well as the development of public hospitals. It is this special feature that the internal control system at the hospital must operate to best promote its effectiveness in a specific environment.

CONCLUSION OF CHAPTER 1

INTOSAI was born very early and developed very quickly, known and participated by many countries. The internal control system of the public sector is guided in great detail by INTOSAI. In this chapter, the author has presented the overall theoretical basis of the history of the birth and development of the internal control system in the public sector, the components of the internal control system according to the INTOSAI guidance in 1992 (updated in 2013).

We all know that the internal control system plays a very important role in the management of the public sector. In order for units to have a good management mechanism, each unit must build and develop a tight internal control system. Evaluating the components of the internal control system is the criterion for evaluating the effectiveness of the system, they affect each other. An effective internal control system can prevent and detect violations and weaknesses in the organization's operations.

From the above theories, the thesis has built a theoretical research model, which is the premise for answering the research questions in the following chapters.

CHAPTER 2. CURRENT STATE OF INTERNAL CONTROL AT VIET DUC FRIENDSHIP HOSPITAL

2.1 Introduction to Viet Duc Friendship Hospital

2.1.1 Formation and development process

Viet Duc Friendship Hospital is a unit of the National Defense and Security Service, under the Ministry of Health, established in 1906, at that time with the name of the Protection Hospital. Over time, the Hospital has had different names through each historical period of the country: Yersin Hospital (1943), Phu Doan Hospital (1954), Vietnam - German Democratic Republic Friendship Hospital (1958 - 1990) and Viet Duc Friendship Hospital (from 1991 to present).

The hospital is organized and operates according to Decision No. 1241/QD-BYT dated April 8, 2015 of the Ministry of Health on promulgating the Regulations on Organization and Operation of Viet Duc Friendship Hospital under the Ministry of Health.

On December 25, 2015, the Ministry of Health adjusted, supplemented and completed the organization and operation of the Hospital according to Decision No. 5518/QD-BYT; On December 29, 2017, the Ministry of Health adjusted, supplemented and completed the organization and operation of the Hospital according to Decision No. 6046/QD-BYT; On March 29, 2019, the Ministry of Health adjusted, supplemented and completed the organization and operation of the Hospital according to Decision No. 1184/QD-BYT dated March 29, 2019 of the Minister of Health promulgating the Charter on Organization and Operation of Viet Duc Friendship Hospital.

The hospital is under the state management of health of the Ministry of Health; under the administrative management of Hang Bong Ward, Hoan Kiem District, Hanoi City.

In 2015, the Hospital was ranked as a Special Hospital according to Decision No. 1446/QD-BNV dated September 21, 2015 of the Minister of Home Affairs. With this honor, Viet Duc Friendship Hospital is the first and only Special Hospital in the country; since 2014, the Hospital has been assigned

financial autonomy, self-guaranteeing a part of regular operating expenses in Decision No. 736/QD-BYT dated February 4, 2014 of the Ministry of Health, implementing the autonomy mechanism according to Decree No. 16/2015/ND-CP dated February 14, 2015 regulating the autonomy mechanism of public service units. In 2019, Resolution No. 33/NQ-CP dated May 19, 2019 of the Prime Minister on piloting autonomy of 04 hospitals under the Ministry of Health, Viet Duc Friendship Hospital is one of the four hospitals granted autonomy according to this resolution. The hospital exercises its autonomy according to the following decisions: Decision No. 3151/QD-BYT dated May 23, 2018 on decentralization of autonomy in organizational structure and recruitment of civil servants for public hospitals under the Ministry assigned to self-insure all regular operating costs, Decree 16/2015/ND-CP dated February 14, 2015 of the Government regulating the autonomy mechanism of public public hospitals, Decision No. 1184/QD-BYT dated March 29, 2019 of the Ministry of Health on the organization and operation of hospitals, Decision No. 1772/QD-BYT dated April 20, 2020 of the Minister of Health on decentralization of authority to decide on procurement and approve plans for selecting contractors for procurement packages of drugs, goods, and services serving the regular operations of administrative and public units under the Ministry of Health; Decision No. 1814/QD-BYT dated April 21, 2020 of the Minister of Health decentralizing the authority to decide on procurement and approve plans for selecting contractors to provide fixed assets of administrative and public service units under the Ministry of Health;

Hospital Headquarters: No. 40 Trang Thi Street - Hang Bong Ward - Hoan Kiem District - Hanoi City.

Contact phone: 04-38. 253. 531 Website: wwbenhvienvietduc.ogr

2.1.2 Functions and tasks of Viet Duc Friendship Hospital

-Functions of Hospital

a) Providing emergency services, medical examination, treatment, and rehabilitation of surgical diseases and some related diseases for domestic and foreign patients.

b) Conduct scientific research, apply modern science, technology and techniques to improve the quality of medical examination and treatment to serve the work of protecting, caring for and improving people's health.

c) Participate in training and fostering medical human resources, disease prevention, international cooperation and professional guidance at lower levels according to assigned provinces, cities and regions.

-Hospital Mission

+Emergency, medical examination, treatment, rehabilitation:

a) Provide emergency, medical examination and treatment services to all classes of people nationwide to serve the work of protecting, caring for and improving people's health.

b) Provide emergency, medical examination and treatment services upon request to all classes of people nationwide and foreigners in need;

c) Health examination, health certificate issuance for work, study, labor, marriage for all subjects at home and abroad;

d) Organize the implementation of high-tech services and new techniques in patient diagnosis and treatment according to regulations of the Ministry of Health;

d) Post-treatment rehabilitation and community rehabilitation;

e) Research, apply, and expand the scale and scope of medical examination and treatment services in accordance with the provisions of law;

g) Organize the mobilization, reception, production, screening, storage, and distribution of blood and blood products. Ensure blood supply in emergency and treatment of patients.

Hospital and blood reserve for natural disasters, catastrophes, security, and national defense under the direction of the Ministry of Health. Research and application of advanced science and technology in the field of hematology and blood transfusion to serve the medical examination and treatment for the people;

h) Organize the reception, preservation, storage, transportation and supply of tissues for the medical examination and treatment of the Hospital. Supply and exchange tissues to other tissue banks or medical research and training facilities in the country and abroad according to the provisions of law. Research, cooperation and scientific exchange in the field of tissue storage and preservation;

i) Organize the production, reception, preservation and storage of stem cells from autologous or allogeneic sources to serve the examination and treatment of patients at the Hospital. Supply stem cells to other medical examination and treatment facilities or medical research and training facilities at home and abroad according to the provisions of law. Research, cooperation, scientific exchange and application of stem cells in medical treatment;

k) Perform other tasks assigned by the Ministry of Health.

+Training and developing medical human resources:

a) Is an institution that organizes practical training in health sector training according to regulations;

b) Participate in training in the field/specialization/training level of the health sector according to regulations;

c) Participate in training foreign students, interns and postgraduates to study and research at the Hospital according to regulations;

d) Perform the task of providing practical guidance to applicants for practice certificates according to the provisions of the Law on Medical Examination and Treatment;

d) Carry out training, fostering and continuous training tasks for staff and civil servants of the Hospital and other medical facilities according to regulations.

+ Scientific research:

a) Research and participate in scientific research, deploy and apply scientific advances to serve medical examination and treatment; disease prevention; rehabilitation, contributing to economic and social development in the region; Preside over and participate in scientific research topics at all levels;

b) Organize hospital-level, national and international scientific conferences;

c) Implement scientific research cooperation programs with domestic and foreign organizations and individuals in accordance with the provisions of law.

+ Professional guidance for lower levels:

a) Directing the examination and treatment of specialized surgical diseases for lower levels in the area assigned by the Ministry of Health;

b) Transfer and support specialized techniques to lower levels in the areas assigned by the Ministry of Health and other units in need;

c) Participate in supporting lower levels in organizing and implementing related medical programs and projects;

d) Monitor and supervise professional activities of lower-level medical facilities in the area assigned by the Ministry of Health;

d) Perform other line management tasks as assigned by the Ministry of Health.

+ International cooperation:

a) Proactively establish cooperative relationships, exchange experiences and experts in medical examination and treatment; scientific research; train staff with medical examination and treatment facilities; develop joint venture investment projects, and cooperate with countries and international organizations to expand the implementation of medical services in accordance with the law;

b) Develop plans for incoming and outgoing delegations according to the international cooperation program with the Hospital; send Hospital officers and employees to study and research.

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