The Impact of The Government Financial Information Management System in Improving The Quality of Internal Auditing in Government Departments: A Case Study of The Maternity and Children’s Hospital In Buraydah

The study aimed to identify the impact of the government financial information management system in improving the quality of internal auditing in government departments through a case study of its application in the Maternity and Children’s Hospital in Buraydah. The study used the descriptive analysis approach, and the study population represented workers in financial management in the Maternity and Children’s Hospital in Buraydah and through the sampling method. Simple randomization, the sample number was 87 individuals, and the study concluded that there was a very high level of application of the financial information management system in its dimensions (application of the public sector budget system, application of the payments and receipts system, application of the procurement system, application of the cash management system), as well as a very high level of audit quality. Internal auditing in its dimensions (efficiency and professional care, management of internal audit activities, training, planning and implementation of the audit process, delivery of results) in the maternity and children’s hospital in Buraidah. It was also shown that there was a statistically significant effect of applying the financial information management system in its dimensions in achieving the quality of internal audit in the maternity and children’s hospital in Buraidah when Significance level (a<0.05) Keywords: financial information management system – internal audit quality – government departments.