Auditing Healthcare Funds: Recent Findings

Abstract

Auditing – in all its forms – is of particular importance to ensure efficient, transparent and accountable management of health funds and to ensure the provision of quality medical services to patients. The authors, through the present work, reveal - based on the study of specialized literature and reports issued by some specialized institutions - that both internal and external public audit is intended to prevent fraud, thus protecting resources and ensuring the provision of medical services of quality for patients, but also to help identify errors in the funds management process, so that they can be properly corrected and thus ensure an efficient management of resources intended for health insurance in Romania. Equally important is the fact that the audit contributes to increasing transparency in the use of health funds, improving the performance of the health system and ensuring compliance with the rules and regulations in force regarding the management of health funds, so as to avoid unnecessary expenses and ensure the provision of quality medical services. The structure of this paper includes, following this introductory part (1): Management of health insurance funds and ensuring the financing of medical services in Romania (2); Findings of the external public audit regarding the management of health insurance funds (3) and Conclusions (4).