Abstract:

In the conditions of the COVID-19 pandemic, the health system of the Republic of Moldova needs an increased attention and involvement, because the pressure of the pandemic, economic and political crisis directly affects its proper functioning. The sustainability of the health system is a major challenge for the government, in the context of the pandemic crisis, as well as the appearance of emerging risks specific to the field. Thus, research on this issue is gaining an increasing importance, and the rehabilitation of public internal financial control in the health system in general and in the Republican medical institutions in particular, requires a new approach. The results of the paper are appreciated by strengthening the audit and internal control components in the health system, especially in the republican medical institutions, as optimal tools for the management and development of the institution in conditions of crisis and pandemic shocks. The author concluded that under the current conditions, the governance of the health system can be improved by the effective and de facto implementation of the management internal control system and the internal audit function.