The purpose of internal control as a tool for improving the inventory of medicines in health centers is to issue reports or source documents when accounting operations are carried out when medicines are supplied.
The purpose of this is to have a direct impact on daily accounting, which, according to the opinions of the personnel surveyed, is not done efficiently.
Inventory management is not carried out regularly or at the time required by the internal accounting of the health facility.
Some health entities do not establish internal control mechanisms such as audits to determine the veracity of the existing inventory in the entity.
In this regard, it is recommended that the accounting management of urban and rural outpatient clinics be audited in order to effectively record the inventory.