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The Public Internal Audit Committee In The Social Health Insurance Sector- A Necessity In Romania

Author

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  • Iulian Bogdan Dobra
  • Attila Szora Tamas

Abstract

Health care reform and health system financing required to meet population needs and current financial constraints proved to be a major challenge worldwide. In these conditions the role of Public Internal Audit Committee in the public system is extremely important. It is known that the requirement to provide proposals to the Board, to the overall management and grant support required for their implementation has led to these structures.

Suggested Citation

  • Iulian Bogdan Dobra & Attila Szora Tamas, 2009. "The Public Internal Audit Committee In The Social Health Insurance Sector- A Necessity In Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(11), pages 1-54.
    • Handle: RePEc:alu:journl:v:1:y:2009:i:11:p:54
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    File URL: http://oeconomica.uab.ro/upload/lucrari/1120091/54.pdf
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    References listed on IDEAS

    as
    1. Stuart Turley & Mahbub Zaman, 2007. "Audit committee effectiveness: informal processes and behavioural effects," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(5), pages 765-788, September.
    2. Mark Schelker, 2008. "Public Auditors: Empirical Evidence from the US States," CREMA Working Paper Series 2008-04, Center for Research in Economics, Management and the Arts (CREMA).
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    Cited by:

    1. Aggelia Xanthopoulou & Andreas Delegos & Petros Kalantonis & Panagiotis Arsenos, 2021. "Exploring the Effect of Corporate Governance on the Audit Effort: The Case of Greek Port Authorities," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4), pages 111-129.

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    More about this item

    Keywords

    audit committee; internal audit; corporate governance; risk management; healthcare;
    All these keywords.

    JEL classification:

    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • H10 - Public Economics - - Structure and Scope of Government - - - General
    • H51 - Public Economics - - National Government Expenditures and Related Policies - - - Government Expenditures and Health
    • I18 - Health, Education, and Welfare - - Health - - - Government Policy; Regulation; Public Health

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