Abstract
Timeliness of this article lies in consideration of internal audit issues in terms of its concentration on medical institutions. We have proposed methods of internal audit service organisation in health clinics and procedure of performance evaluation of this service. DOI: 10.5901/mjss.2014.v5n24p170
Highlights
At this stage proprietors, executive management, employees of economical services in the field of large-scale entrepreneurship in Russia already have a notion of internal audit
Proprietors and executive management have some difficulties in estimation of company's control environment, determination of risks and institution's risk exposure level in the phase of making decision about internal audit organisation in commercial medical establishment
According to our study of this issue undertaken in commercial medical establishments of the Republic of Tatarstan, we recommend focusing not on the allocated budget but on weight of every abovementioned criterion in the process of internal audit organisation which we offer to estimate using a test suggested by us below
Summary
Executive management, employees of economical services in the field of large-scale entrepreneurship in Russia already have a notion of internal audit. Speaking about commercial healthcare organisations, internal audit is just being introduced in this sphere. In this regard proprietors, executive management of commercial healthcare centers have questions concerning internal audit, its part in an organisation's operations, functions of internal auditors, effective organisation of internal audit service (hereinafter referred to as IAS), accurate recruitment of staff for this service
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