Enhancing Transparency and Efficiency in Hospital Supply Chains Through a Risk-Based Internal Audit Information...

Managing consumable materials is a major challenge for public hospitals, particularly with fragmented procedures and limited digitization. This study presents the design and specification of an Internal Audit Information System for Consumable Materials (IAIS-CM) for the Greek National Health System. Based on literature review, a questionnaire, and a pilot with 32 professionals, a three-layer architecture with a central Risk Analysis Engine was developed to automate procurement, inventory, and consumption monitoring, enhancing transparency, traceability, cost efficiency, and internal audit effectiveness.