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L?Internal Auditing nel Servizio Sanitario Nazionale: l?esperienza della Regione Veneto e della Regione Emilia-Romagna

Author

Listed:
  • Cecilia Langella
  • Ilaria Elisa Vannini
  • Milena Marciacano
  • Niccol? Persiani

Abstract

Negli ultimi anni, in particolare a seguito del percorso attuativo della certificabilità, gli enti e le aziende del Servizio Sanitario Nazionale hanno prestato crescente attenzione al disegno, all?implementazione e all?affinamento del proprio Sistema di Controllo Interno. La diffusione di una cultura del controllo sia esterno sia interno ha portato in diversi casi all?istituzione di un servizio di Internal Auditing (di seguito IA) come garante di tale sistema di controlli. Il presente contributo approfondisce le modalità attuative della funzione di IA negli enti e nelle aziende del Servizio Sanitario Nazionale attraverso un?analisi di casi studio delle esperienze regionali che per prime si sono mosse in questa direzione e che risultano più significative, Regione Veneto e Regione Emilia-Romagna. Di ciascuna sono esaminate e poi raffrontate le principali variabili della funzione di IA approfondite dalla dottrina e precisamente: i ruoli, le tipologie e i processi di audit, le variabili organizzative e le caratteristiche delle risorse umane impiegate nella funzione. Ne emergono due modalità attuative tra loro distinte che, seppur condizionate dai rispettivi contesti di riferimento, contengono anche interessanti punti di contatto e significativi spunti di riflessione per le altre Regioni che si stanno avviando in tale percorso di implementazione della funzione di IA.

Suggested Citation

  • Cecilia Langella & Ilaria Elisa Vannini & Milena Marciacano & Niccol? Persiani, 2023. "L?Internal Auditing nel Servizio Sanitario Nazionale: l?esperienza della Regione Veneto e della Regione Emilia-Romagna," MECOSAN, FrancoAngeli Editore, vol. 2023(127), pages 7-27.
    • Handle: RePEc:fan:mesame:v:html10.3280/mesa2023-127oa17872
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    References listed on IDEAS

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    1. Lawrence J. Abbott & Brian Daugherty & Susan Parker & Gary F. Peters, 2016. "Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence," Journal of Accounting Research, Wiley Blackwell, vol. 54(1), pages 3-40, March.
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