Health care internal auditing: an extension of a previously reported study
Abstract
The second of two articles dealing with a survey of health care internal auditing in the United States. The first article appeared in Vol. 7 No. 6, 1992. The second article builds on the first and deals with: the allocation of time to various internal audit activities and the rationale employed to determine such allocations; the structure of the board of directors and the relationship of the board to the internal audit function; the power, conflict and risks associated with health care entities; and finally the working relationship that exists between the internal and external auditors.
Keywords
Citation
Gavin, T.A., Cooper, B.J., Leung, P., Lander, G.H. and Reinstein, A. (1995), "Health care internal auditing: an extension of a previously reported study", Managerial Auditing Journal, Vol. 10 No. 4, pp. 12-22. https://doi.org/10.1108/02686909510084228
Publisher
:MCB UP Ltd
Copyright © 1995, MCB UP Limited