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Internal auditing in hospitals.

Don Edwards1, Jim Kusel, Tom Oxner

  • 1University of Arkansas, Little Rock, USA.

Hospital Topics
|September 7, 2004
PubMed
Summary
This summary is machine-generated.

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Internal auditors in hospitals focus on financial and operational audits, with a growing trend towards operational tasks. Hospital internal auditors experience higher turnover but also higher salaries and job satisfaction compared to other industries.

Area of Science:

  • Healthcare Management
  • Auditing Practices

Background:

  • Internal auditing plays a crucial role in organizational governance and risk management.
  • Understanding the specific dynamics of internal audit functions within the hospital sector is essential for effective healthcare administration.

Purpose of the Study:

  • To compare the roles and activities of hospital internal auditors with their counterparts in other industries.
  • To analyze changes in internal auditor activities over the past six years.

Main Methods:

  • Analysis of two national surveys.
  • Comparative study of internal auditors across different industries, with a focus on the hospital sector.

Main Results:

  • Hospital internal auditors primarily conduct financial/compliance and operational audits, mirroring other industries.

Related Experiment Videos

  • A significant trend towards increased operational auditing activities is observed.
  • Higher staff turnover in early employment stages within hospitals is noted.
  • Hospital internal auditors report higher salaries and job satisfaction compared to industry averages.
  • The field shows increasing representation of women, and directors perceive their roles as valued consultants.

    • Conclusions:

    • Internal auditing roles in hospitals are comparable to other sectors, with a notable shift towards operational audits.
    • Despite challenges like higher turnover, hospital internal auditing offers competitive compensation and career satisfaction.
    • The evolving landscape of internal auditing reflects broader industry trends and demographic shifts.