Operational Auditing in Hospitals

Article Abstract:

Hospitals are facing increasingly complex management and financial problems and an operational audit can help steer it in the right direction by identifying problem areas. The auditor, often from an outside source, first familiarizes himself with the hospital, then conducts the audit, after which he prepares a report. Little internal auditing is conducted with prohibitive cost being the limiting factor. However, as hospitals are undergoing changes due to Medicare reimbursement policies and other government regulations, operational auditing may be more widely used. The American Hospital Association has developed a Program for Institutional Effectiveness Review to assist hospitals in implementing internal audits.

Laws, regulations and rules, Auditing

---

What Is Operational Auditing?

Article Abstract:

An operational audit is defined as the study of the relationship of management to administration, operations, and finances. It differs from financial and compliance auditing in several significant ways. One of the major functions of an operational audit is the identification of operational problems and recommendations on how to solve them. An auditor is often limited by a lack of detailed knowledge concerning the organization, sufficient time allowed to complete the project, and the high cost of conducting an audit for the company. An auditor must follow specific guidelines in reporting on an operational audit. Charts are included.

---

Hospitals and hospitals: evolving together

Article Abstract:

The American Hospital Association began its first publication, The Bulletin of the American Hospital Association, in the early 1900s. After changing its name to Hospitals: the Journal of the American Hospital Association in 1936, the journal accepted contributed articles on a wide range of topics from drug therapy to elevators. In 1956, the magazine moved from a monthly to a bimonthly format. Since the mid-1970s, Hospitals has shifted toward being a staff-written magazine rather than a journal with contributed articles. In 1993, the magazine will broaden its focus, becoming Hospitals and Health Networks.

Periodicals, History, Hospitals (Periodical)

Similar abstracts:

• Abstracts: Integration of Clinical Engineering into the Hospital Organization. Matrix Organization: Design and Development for a Hospital Organization
• Abstracts: Decentralization/Regionalization in Health Care: The Quebec Experience
• Abstracts: Addiction and discounting. An economic theory of cigarette addiction
• Abstracts: Geographic aggregation of health data: a comparison of alternatives for 1990 and beyond. Shared data processing - a new approach
• Abstracts: Quality Assurance in Historical Perspective. The Human Genome Project and Gene Therapy: A Genetic Counselor's Perspective

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.