Hospital Audits

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INTERNAL AUDITING SERVICES

This procedure has been adapted largely from Cost Accounting for Health Care Organizations (Finkler, Steven A.,1999) and we recommend this as the best book available on Health Care Accounting Systems.

Table of Content

Internal Auditing

Purposes
Value Added
Roles

General Auditing Procedure - Common to all Departments

Common: Organization
Common: Facilities

Management Auditing

Management Auditing: Organization
Management Auditing: Responsiveness
Management Auditing: Control

Operations

Operations: In-Patient
Operations: Out-Patient
Operations: Emergency Room
Operations: X-Ray
Operations: Lab
Operations: Medical Records
Operations: Pharmacy

Financial and Compliance

Financial and Compliance: Accounting
Financial and Compliance: Financial
Financial and Compliance: Accounts Payable
Financial and Compliance: Accounts Receivable
Financial and Compliance: Payroll
Financial and Compliance: Inventories of supplies and Equipment
Financial and Compliance: Cash Receipts
Financial and Compliance: Donors Reports

Support Services

Support Services: Human Resources
Support Services: Information Systems
Support Services: Public Relations
Support Services: Laundry
Support Services: Food Processing
Support Services: Safety and Security

Hospital Programs

Cost containment Program
Infection control Programs
Support Services: Public Relations
Support Services: Laundry
Support Services: Food Processing
Support Services: Safety and Security

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NOTES

1. Douglas R. Carmichael and John J. Willingham, Perspectives in Auditing (New York: McGraw Hill Book Co., 1979), pp. 356-75.

2. Donald H. Taylor and G.W. Glezen, Auditing: Integrated Concepts and Procedures (New York: John Wiley & Sons, Inc., 1985), pp. 113-35.

3. Michael J. Barrett and David L. Nich, Effective Health Care /eternal Auditing (Rockville, Md.: Aspen Publishers, Inc., 1986), p. 17.

4. Lawrence Sawyer, The Practice of Modern Internal Auditing (Orlando, Fla.: The Institute of Internal Auditors, Inc., 1973), pp. 77-97.

5. E. H. Fly, " Cut Your Auditing Costs by Auditing, " Hospital Financial Management, December 1968, p. 13.

6. Barrett and Nich, Effective Health Care, pp. 43-46.

7. Howard F. Stettler, Auditing Principles (Englewood Cliffs, N.J.: Prentice-Hall, Inc., 1977), pp. 452-75.

8. Barrett and Nich, Effective Health Care, pp. 85-99.

9. John J. Willingham and Douglas R. Carmichael, Auditing Concepts and Methods (New York: McGraw-Hill Book Co., 1979), pp. 115 44.

10. Jack C. Robertson and Frederick G. Davis, Auditing (Piano, Tex.: Business Publications, Inc.,1985), pp. 197-98.

11. Stettler, Auditing Princip/es, pp. 54?80.

12. Roy A. Lindberg and Theodore Cohn, Operations A'/citing (New York: American Management Association, 1979), p. 56.

13. Institute of Internal Auditors, ''The Internal Auditor's Review of Organizational Control,'' Research Committee Report 18, Institute of Internal Auditors, Inc., p. 12.

14. Victor Z. Bnnk, James A. Cashin, and Herbert Witt, Modern Internal Auditing: An Operational Approach (New York: Ronald Press Co., 1973), p. 50.

15. Lindberg and Cohn, Operations Auditing, p. 79.

16. Rockwell Schulz and Alton C. Johnson, Management of Hospitals (New York: McGraw?Hill Book Co., 1976), p. 203.

17. Addison C. Bennett, ea., Improving the Effectiveness of Hospital Management (New York: Preston Anglearn Publishing Co., 1972), p. 105.

18. J.G. Morfin, "The Function of Control and Internal Control," Internal Auditor, February 1973, p. 42.

19. Bennett, Improving the Effectiveness, pp. 112?16.

20. Robertson and Davis, Auditing, pp. 317?57.

21. Brink, Cashin, and Witt, Modern Internal Auditing, p. 100.

22. Bradford Cadmus, Operational Auditing Handbook (New York: Institute of Internal Auditors, Inc., 1964), p. 25.

23. Taylor and Glezen, Auditing: Integrated Concepts,

24. Fly. Cut Your Auditing Costs,'' p. 14.

25. Seth Allcorn, Internal Auditing for Hospitals (Rockville, Md.: Aspen Publishers, Inc., 1979).

26. Bnnk, Cashin, and Witt, Modern Internal Auditing, pp. 320-24.

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BIBLIOGRAPHY

Allcom, Seth. Internal Auditing for Hospitals. Rockville, Md.: Aspen Publishers, Inc., 1979.

Barrett, Michael J., and David L. Nich. Effective Health Care Internal Auditing. Rockville, Md.: Aspen
Publishers, Inc., 1986.

Brink, Victor Z., James A. Cashin, and Herbert Witt. Modern Internal Auditing: An Operational Approach. New York: Ronald Press Co., 1973.

Carmichael, Douglas R., and John J. Willingham. Perspectives in Auditing. New York: McGraw?Hill Book Co., 1979.

Flesher, Dale L. Operations Auditing in Hospitals. Lexington, Mass.: Lexington Books, 1976.

Hall, B. J. Auditing the Modern Hospital. Englewood Cliffs, N.J.: Prentice-Hall, Inc., 1977.

Lindberg, Roy A., and Theodore Cohn. Operations Auditing. New York: American Management Association, 1979.

27. Dale L. Flesher, Operations Auditing in Hospitals ( Lexington, Mass.: Lexington Books, 1976), p.79.

28. B.J. Hall, Auditing the Modern Hospital (Englewood Cliffs, N.J.: Prentice-Hall, Inc., 1977), p. 200.

29. Robertson, Jack C., and Frederick G. Davis. Auditing. Plano, Tex.: Business Publications, Inc., 1985.

30. Sawyer, Lawrence B. The Practice of Modern Internal Auditing. Orlando, Fla.: The Institute of Internal Auditors, Inc., 1973.

31. The Manager and the Modern Internal/ Auditor. New York: American Management Association, 1979.

32. Stettler, Howard F. Auditing Principles. Englewood Cliffs, N.J.: Prentice?Hall, Inc., 1977.

33. Taylor, Donald H., and G.W. Glezen. Auditing: Integrated Concepts and Procedures. New York: John Wiley & Sons, Inc., 1985.

34. Willingham, John J., and Douglas R. Carmichael. Auditing Concepts and Methods. New York: McGraw?Hill Book Co., 1979.

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