Using legislative audit as one of the judicial Accounting methods in determining the extent to which service units are able to achieve their objectives \ Applied research at Abi Al-Khaseeb General Hospital Using legislative audit as one of the judicial Accounting methods in determining the extent to which service units are able to achieve their objectives \ Applied research at Abi Al-Khaseeb General Hospital

Abstract

        Judicial  accounting arose for economic reasons, such as the financial setbacks that occurred to the economic units due to the issuance of misleading financial statements, and the subsequent legal reasons such as the legal accountability that the auditors faced before the courts. It was necessary to have a specialized party that combines the supervisory and investigative fields to assist the judiciary in deciding the financial cases brought before it. Accordingly, the research looks into a problem that says, does the legislative auditing method, which is one of the forensic accounting methods, help in measuring the ability of the centrally funded units to achieve their objectives, by examining and evaluating the internal control system, because of that system's major role in achieving the objectives of business organizations, Among the findings of the research are, The performance of each of the initial evaluation of the system and the control tests helps to reach the final evaluation of the quality of the internal control system of the research sample hospital, which reflects the level of the hospital's ability to achieve its goals and its impact on the diversity of medical services provided. While the research recommended following the legislative scrutiny method when it is intended to measure the ability of service units to achieve their objectives.