Document Detail


Criteria for internal auditing.
MedLine Citation:
PMID:  102583     Owner:  NLM     Status:  MEDLINE    
Abstract/OtherAbstract:
An effective, inclusive internal auditing endeavor should help assure hospital managements that (1) an adequate system of internal control exists to assure the safeguarding of assets and the reliability of data produced by the financial information system, (2) uneconomic operating practices are detected promptly so they can be remedied, and (3) program results and effectiveness levels are of sufficiently high quality to demonstrate managerial competence.
Authors:
W W Holder; R J Clay
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Publication Detail:
Type:  Journal Article    
Journal Detail:
Title:  Hospital progress     Volume:  60     ISSN:  0018-5817     ISO Abbreviation:  Hosp Prog     Publication Date:  1979 Jan 
Date Detail:
Created Date:  1979-02-12     Completed Date:  1979-02-12     Revised Date:  2006-10-13    
Medline Journal Info:
Nlm Unique ID:  0374656     Medline TA:  Hosp Prog     Country:  UNITED STATES    
Other Details:
Languages:  eng     Pagination:  50-3, 64     Citation Subset:  IM    
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MeSH Terms
Descriptor/Qualifier:
Accounting / standards*
Cost-Benefit Analysis
Efficiency
Ethics, Professional
Financial Audit / methods,  organization & administration,  standards*
Government Agencies
Hospital Administration / economics*,  standards
Humans
Professional Competence
Professional Practice / organization & administration*
Societies
United States

From MEDLINE®/PubMed®, a database of the U.S. National Library of Medicine


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