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Identifying best practices for audit committees.

J V Burke¹, R W Luecke, D Meeting

¹Arthur Andersen & Co., Chicago, IL, USA.

Healthcare Financial Management : Journal of the Healthcare Financial Management Association

|May 7, 1996

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Financial managers significantly influence healthcare audit committees. Best practices research offers insights for improving audit oversight and financial governance in healthcare organizations.

Area of Science:

Healthcare Management
Corporate Governance
Financial Oversight

Background:

Most healthcare organizations utilize an audit committee or finance committee for oversight.
Financial managers are integral to the structure and function of these committees.

Purpose of the Study:

To examine the best practices of audit committees.
To provide implications for healthcare organizations based on research findings.

Main Methods:

A research study was conducted by Arthur Anderson & Co., SC.
The study focused on identifying best practices in audit committee operations.

Main Results:

The study identified key factors influencing audit committee effectiveness.

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Specific best practices were highlighted with implications for healthcare.

Conclusions:

Financial managers' roles are critical in optimizing audit committee performance.
Adopting identified best practices can enhance financial governance and audit oversight in healthcare settings.