IDEAS home Printed from https://ideas.repec.org/a/ers/journl/vxxivy2021i2p78-95.html
   My bibliography  Save this article

Assessment of the Level of Implementation of Internal Audits in Polish Public Hospitals

Author

Listed:
  • Elzbieta Izabela Szczepankiewicz
  • Beata Zaleska
  • Anna Bartoszewicz

Abstract

Purpose: The aim of the article is to evaluate the work of internal audit units in Polish public hospitals. An additional objective was the assessment of the indicators used by the Ministry of Finance (MF) to verify the work of auditors in government administration units. Design/Methodology/Approach: The authors have analysed specialized literature concerning audit issues in hospitals analyzing data included in the MF reports for 2012-2019, presenting indicator values related to internal audits, their quality and efficiency. Findings: Studying the literature of the subject revealed that there is a research gap concerning evaluation of the efficiency of internal audits at hospitals. Practical Implications: The authors’ analysis of MF reports of internal audit units in hospitals and the interpretation of the indicators contained in them enabled evaluation of the functioning of internal audits at analysed hospitals and determining their position compared to other entities from the research sample. Indicator values for hospitals vary from those obtained from other public sector units, as particular public finance sector units’ function in various legal and organizational environments and vary in operational aims and specificity. Originality/Value: The results from the conducted analysis should be regarded as a starting point for more advanced evaluation studies of the functioning of internal audits in hospitals.

Suggested Citation

  • Elzbieta Izabela Szczepankiewicz & Beata Zaleska & Anna Bartoszewicz, 2021. "Assessment of the Level of Implementation of Internal Audits in Polish Public Hospitals," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 78-95.
    • Handle: RePEc:ers:journl:v:xxiv:y:2021:i:2:p:78-95
    as

    Download full text from publisher

    File URL: https://ersj.eu/journal/2113/download
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Michael Kourtis & Panayiotis Curtis & Michael Hanias & Eleftherios Kourtis, 2021. "A Strategic Financial Management Evaluation of Private Hospitals’ Effectiveness and Efficiency for Sustainable Financing: A Research Study," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 1025-1054.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Eleftherios Kourtis & Michael Kourtis & Panayiotis Curtis & Michael Hanias, 2022. "Sustainable Business Growth, Value Creation and Dynamic Competitive Advantage: The Greek Pharmaceutical Industry," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 46-79.
    2. Panayiotis Curtis & Michael Hanias & Eleftherios Kourtis & Michael Kourtis, 2021. "Financial Performance Assessment οf Strategy for Building Resilience and Readiness in the Hotel Sector of Greece," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, vol. 11(2), pages 3-27.
    3. Dinesh R. Pai & Fatma Pakdil & Nasibeh Azadeh-Fard, 2024. "Applications of data envelopment analysis in acute care hospitals: a systematic literature review, 1984–2022," Health Care Management Science, Springer, vol. 27(2), pages 284-312, June.

    More about this item

    Keywords

    Internal audit; hospital efficiency and indicators; comparative analysis.;
    All these keywords.

    JEL classification:

    • H51 - Public Economics - - National Government Expenditures and Related Policies - - - Government Expenditures and Health
    • I18 - Health, Education, and Welfare - - Health - - - Government Policy; Regulation; Public Health
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ers:journl:v:xxiv:y:2021:i:2:p:78-95. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Marios Agiomavritis (email available below). General contact details of provider: https://ersj.eu/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.