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Related Experiment Videos

Operational audit can help ensure long-term cost containment.

L F Wolper

    Hospitals
    |April 16, 1979
    PubMed
    Summary

    Operational auditing helps healthcare institutions improve performance and reduce costs. This review process identifies areas for enhancement using industry standards and independent analysis.

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    Area of Science:

    • Healthcare Management
    • Auditing
    • Performance Improvement

    Background:

    • Healthcare institutions require regular performance evaluations.
    • Identifying areas for improvement is crucial for financial health.
    • Operational review offers a structured approach to institutional assessment.

    Purpose of the Study:

    • To explain the features and advantages of operational auditing in healthcare.
    • To differentiate operational auditing from internal auditing.
    • To detail the operational auditing process for healthcare institutions.

    Main Methods:

    • Discussion of operational auditing principles.
    • Comparison with internal auditing methodologies.
    • Explanation of the operational auditing process.

    Main Results:

    • Operational auditing utilizes industry standards for evaluation.
    • Auditor independence from institutional politics is a key advantage.
    • The process identifies cost containment and revenue enhancement opportunities.

    Conclusions:

    • Operational auditing is a valuable tool for healthcare institutions.
    • It enables targeted improvements in performance and financial outcomes.
    • Understanding its distinct features enhances its effective application.

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