Ekonomiczno-finansowe następstwa realizacji zadań audytowych w szpitalach
Economic and financial consequences of audit tasks implementation in hospitals

Summary/Abstract: In the era of globalization and constant economic changes, the effective use of funds by hospitals is becoming increasingly difficult. Therefore, it is reasonable to search for solutions that will support the above process and direct activities towards the financial rationalization of healthcare entities. Partici-pation in the above can be attributed to internal audit, which, as part of undertaken actions, identifies the risk of irregularities in entities’ individual areas (including financial), and then indicates key points for improvement and suggestions how to do it. The purpose of the article is to identify the scope and degree of implementation of internal audits in the financial area of hospitals and to determine the impact of the implementation of post-audit recommendations on their financial rationalization. To achieve this goal, surveys were carried out in selected hospitals in Poland, and relevant literature and legal acts in the field of internal audit were analysed. The research allowed identification of the degree of audit implementation in the studied entities and the implementation of audit tasks in their financial area. It was found that the implementation of post-audit recommendations had a positive impact on the functioning of the financial area of hospitals.degree of implementation of internal audits in the financial area of hospitals and to determine the impact of the implementation of post-audit recommendations on their financial rationalization. To achieve this goal, surveys were carried out in selected hospitals in Poland, and relevant literature and legal acts in the field of internal audit were analysed. The research allowed identification of the degree of audit implementation in the studied entities and the implementation of audit tasks in their financial area. It was found that the implementation of post-audit recommendations had a positive impact on the functioning of the financial area of hospitals.

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