Risc şi valenţe ale auditului intern în cadrul unităţilor din sectorul de sănătate public
Risk and internal audit valences within the public health sector entities
Author(s): Aurelia Ştefanescu, Silviu Nicloaescu, Eugeniu ŢurleaSubject(s): Economy
Published by: Editura Eurostampa
Keywords: health system; risk; internal audit; settlement of accounts; medical and pharmaceutical services
Summary/Abstract: Health is a great interes domain and, at the same time, a complex system involving a significant amount of resources, services and the entire population as consumers (patients). Therefore, the associated risks within the health system are various and have both financial and qualitative effects upon the medical act. The objective of the performed constructive research is to develop the role of internal audit from risk perspective within health system entities.
Journal: Anale. Seria Ştiinţe Economice. Timişoara
- Issue Year: XV/2009
- Issue No: 15
- Page Range: 739-745
- Page Count: 7
- Language: English