Internal auditing as a tool for improving efficiency in public health

Kovač Irma
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Kovač Irma: Splošna bolnišnica Celje, Oblakova 5, 3000 Celje

Bulletin: Economics, Organisation and Informatics in Healthcare, 2011, vol. 27, issue 2, 123-142

Abstract: An Internal Audit is the activity of modern times. Very rapid development and implementation of Public Internal Financial Control (PIFC) in the field of Public Health has been seen in Slovenia over the past ten years. For budget users, internal auditing is also required by law. Lately it is therefore becoming a very important part of business in public health institutions. The operations of an Internal Audit is characterised by the testing and evaluation of performance of the Internal Control System and consultation for enhancing performance with the purpose of providing efficient and successful business risk management of hospitals. Business risk is understood as any unpleasant event that intrudes on the effective and successful process of achieving the set business objectives of a health institution. While responsibility for Risk management lies with the management, internal Auditing can offer appropriate support. An Internal Audit can successfully complete its mission only if management has the appropriate knowledge and skills of internal auditing.

Keywords: internal audit; internal control; public internal financial control; management; business risk; consulting (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:bueoih:v:27:y:2011:i:2:p:123-142:n:6

DOI: 10.2478/v10221-011-0013-4

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