Analysis of financial risks and internal control solutions in the supply chain of medicines and medical equipment in the health system: A qualitative study

Introduction: The present study was conducted with the aim of analyzing financial risks and internal control strategies in the supply chain of medicines and medical equipment in the health system in public hospitals of Iran.
Methods: In this study, the researcher used a qualitative approach and a data-driven method. For this purpose, the statistical population consisted of fifteen experts and specialists in the fields of hospital management, procurement, finance, and internal auditing, who were selected through purposive sampling until theoretical saturation was reached. The data were collected through semi-structured interviews and analyzed using open, axial, and selective coding.
Results: The researcher conducted fifteen interviews until theoretical saturation and finally extracted 128 open codes, and analyzed them based on the perspective of Strauss and Corbin, and presented the results in the form of six main dimensions and forty-eight sub-dimensions; also, inefficiency in managing the risk of the supply chain of medicines is the result of the complex interaction of macroeconomic pressures with internal structural weaknesses.
Conclusion: It can be said that investing in technological infrastructure, improving human capital, and strengthening a culture of transparency can reduce this inefficiency by activating management strategies and lead to organizational sustainability. Therefore, the transition from traditional and reactive approaches to preventive and intelligent approaches is the key to the success of public hospitals in managing supply chain crises.