To read this content please select one of the options below:

Health care internal auditing: an extension of a previously reported study

Thomas A. Gavin (Joseph Decosimo Professor of Accounting at the University of Tennessee, Chattanooga, USA.)
Barry J. Cooper (Associate Professor of Accounting, Royal Melbourne Institute of Technology, Melbourne, Australia.)
Philomena Leung (Associate Professor of Accounting, Victoria University of Technology, Australia.)
Gerald H. Lander (Professor of Accounting, University of South Florida, St Petersburg, USA.)
Alan Reinstein (Professor of Accounting, Wayne State University, Detroit, Michigan, USA.)

Managerial Auditing Journal

ISSN: 0268-6902

Article publication date: 1 June 1995

562

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

Related articles