Audit of Controlling in Hospitals: What Is the Scope of an Audit?

Roman Kotapski () and Michał Chalastra ()
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Roman Kotapski: The Wrocław University of Economics
Michał Chalastra: University of Gdansk

A chapter in Digitalization in Finance and Accounting, 2021, pp 227-233 from Springer

Abstract: Abstract The systems of controlling have been functioning for many years in the business practice of Polish companies. These systems have been continuously evolving and undergoing further improvement. Yet the state of their development in particular sectors of the economy and in individual companies is very uneven. This is why it would be extremely important to identify best practices in the functioning of controlling. This will allow carrying out an audit of controlling, which can be carried out through a comparison of model solutions with the actual conditions in a given enterprise. Some sectors have their particular specifics, as is in the case of public hospitals, and for this reason it is worth identifying the most relevant faults in the functioning of controlling in such institutions. Such an analysis will, in turn, enable the improvement of the functioning of controlling in other medical establishments.

Keywords: Hospital; Audit; Management accounting; Controlling (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-030-55277-0_20

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DOI: 10.1007/978-3-030-55277-0_20

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