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Related Experiment Videos

Communication: an essential element in internal control.

B S Fellner1, L L Mitchell

  • 1Pinon Management Company, Denver, CO, USA.

Healthcare Financial Management : Journal of the Healthcare Financial Management Association
|August 6, 1995
PubMed
Summary
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Internal controls in healthcare segregate financial duties but can harm communication. Effective communication is vital for linking controls and operational success.

Area of Science:

  • Healthcare Management
  • Organizational Behavior
  • Financial Auditing

Background:

  • Internal control systems in healthcare organizations often segregate financial duties by function.
  • This functional segregation can inadvertently lead to communication breakdowns within the organization.
  • Poor communication can negatively impact the effectiveness of internal processes and procedures.

Purpose of the Study:

  • To explore the relationship between duty segregation in financial operations and internal communication.
  • To understand how communication effectiveness influences the overall success of internal controls and operational procedures.
  • To highlight the critical role of communication in mitigating risks associated with segregated duties.

Main Methods:

  • Qualitative analysis of internal control frameworks in healthcare settings.

Related Experiment Videos

  • Case study approach examining communication patterns and their impact on operational efficiency.
  • Literature review on internal controls, communication theory, and organizational performance.

    • Main Results:

    • Functional segregation of duties, while intended to strengthen controls, can create information silos.
    • A direct correlation exists between the quality of internal communication and the robustness of internal control systems.
    • Effective communication acts as a crucial facilitator, bridging the gap between control mechanisms and operational outcomes.

    Conclusions:

    • Healthcare organizations must balance the benefits of segregated duties with the necessity of open communication channels.
    • Implementing strategies to enhance internal communication is essential for maximizing the effectiveness of financial controls.
    • Prioritizing communication can fortify internal processes, leading to improved operational effectiveness and risk management.