Transparency about internal audit results to reduce the supervisory burden: A qualitative study on the preconditions of sharing audit results

Hanskamp‐Sebregts, Mirelle; Robben, Paul; Wollersheim, Hub; Zegers, Marieke

doi:10.1016/j.healthpol.2019.11.013

Cited by 11 publications

(10 citation statements)

References 23 publications

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“…3 , 43 , 44 Given right preconditions (e.g., risk-based information collected by experts and trained inspectors), internal audit results shared with external inspectors could reduce the supervisory burden and provide inspectors with insight into hospital improvement of quality and safety. 45 This information exchange could enrich the learning potential. 19 If regulators went beyond basic guidance, it helped the regulatees to operationalize rules into practical work, which in turn helped regulators improve, adapt, and modify a regulation.…”

Section: Discussionmentioning

confidence: 99%

Investigating Hospital Supervision: A Case Study of Regulatory Inspectors’ Roles as Potential Co-creators of Resilience

et al. 2021

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Objectives The aim of this study was to explore if, and in what ways, there has been changes in the supervisory approach toward Norwegian hospitals due to the implementation of a new management and quality improvement regulation (Regulation on Management and Quality Improvement in the Healthcare Services, hereinafter referred to as “Quality Improvement Regulation”). Moreover, we aimed to understand how inspectors’ work promotes or hampers resilience potentials of adaptive capacity and learning in hospitals. Methods The study design is a case study of implementation and impact of the Quality Improvement Regulation. We performed a document analysis, and conducted and analyzed 3 focus groups and 2 individual interviews with regulatory inspectors, recruited from 3 county governor offices who are responsible for implementation and supervision of the Quality Improvement Regulation in Norwegian regions. Results Data analysis resulted in 5 themes. Informants described no substantial change in their approach owing to the Quality Improvement Regulation. Regardless, data pointed to a development in their practices and expectations. Although the Norwegian Board of Health Supervision, at the national level, occasionally provides guidance, supervision is adapted to specific contexts and inspectors balance trade-offs. Informants expressed concern about the impact of supervision on hospital performance. Benefits and disadvantage with positive feedback from inspectors were debated. Inspectors could nurture learning by improving their follow-up and add more hospital self-assessment. Conclusions A nondetailed regulatory framework such as the Quality Improvement Regulation provides hospitals with room to maneuver, and self-assessment might reduce resource demands. The impact of supervision is scarce with an unfulfilled potential to learn from supervision. The Government could contribute to a shift in focus by instructing the county governors to actively reflect on and communicate positive experiences from, and smart adaptations in, hospital practice.

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Section: Discussionmentioning

confidence: 99%

Investigating Hospital Supervision: A Case Study of Regulatory Inspectors’ Roles as Potential Co-creators of Resilience

et al. 2021

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“…At internal control of settlement transactions it is recommended to use a unified methodological technique, which consists in standardization of conducting an audit and implementation of control procedures [18][19][20]. In the most general form the process of internal control includes [21][22][23][24]:…”

Section: Debts Of the Organization To Employees On Remuneration Of Labormentioning

confidence: 99%

Internal control of transactions operation in the sustainable management system of organizations

et al. 2021

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In modern conditions one of the main problems of economic entities is the increase in accounts receivable and payable, which is influenced by objective and subjective factors. In this connection the role of internal control of settlement operations is increasing. The aim of the article is to improve methodological support of internal control of settlement operations for increasing the quality of audit, providing information about the state of settlements with contractors to the management of enterprise for making operational and strategic management decisions. The proposed methodological support is based on stage-by-stage audit of settlement operations including the following main stages: audit planning; implementation of control procedures; execution of audit results. the peculiarity of internal control of settlement operations is determined by a variety of normative and information support of the audit. For the purpose of improvement of control procedures in the course of the study working documents of internal control have been developed. The working document «Verification of the availability of the agreement with a separate counterparty» can be used by the controller to identify errors arising in the preparation of the contract, as well as to determine the completeness and timeliness of the parties to fulfill their obligations, With the proposed in the study working document «Confirmation of the status of settlements with counterparties» can identify cases of fraud and misstatement of data contained in the financial statements. In the course of the study it was proposed to perform a point-rating assessment of debtor reliability based on a system of key indicators in the internal control process. The suggested rating estimation of counterparties will make it possible to carry out their comparative analysis and grouping as well as to identify those counterparties that have a high probability of non-payment of existing debts. The practical significance of the study lies in the possibility of using the developed approaches to determine the information base, to set the purpose and definition of control tasks, to the rational choice of control procedures, to the use of working papers in the process of internal control of settlement operations.

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“…The results of control measures are formalized by a report, which accumulates information about the identified material breaches, affecting the formation of financial statements [26][27][28]. The data in the report is entered from the working documents of internal control, drawn up at various stages of inspection of operations with fixed assets.…”

Section: Documentary Controlmentioning

confidence: 99%

Development of a methodological tool for internal control to increase the efficiency of use of fixed assets

et al. 2021

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The basis of the material and technical base of the operation of enterprises are fixed assets. Therefore, the effective organization of accounting and internal control of operations with fixed assets is one of the important tasks facing the management of any enterprise. The purpose of the article consists in development of methodical toolkit of internal control for increase in efficiency of use of the fixed assets. For the development of theoretical bases the article develops the conceptual model of internal control of operations with the fixed assets, which is a logically interconnected system including basic elements of internal control such as purpose, objectives, functions, object, subject, tools, sources of information, regulatory framework, evidence collection, execution of audit results and development of recommendations. In order to improve methodological support, the working papers of internal control were developed in the article. The proposed working documents can be used to identify critical areas of accounting with a high level of risk and determine the means of control necessary to conduct control procedures; to assess the organization and functioning of internal control, the effectiveness of employees responsible for the safety of fixed assets; formation of the information base for management decisions; assessment of risks associated with the acquisition and use of fixed assets.

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Transparency about internal audit results to reduce the supervisory burden: A qualitative study on the preconditions of sharing audit results

Cited by 11 publications

References 23 publications

Investigating Hospital Supervision: A Case Study of Regulatory Inspectors’ Roles as Potential Co-creators of Resilience

Investigating Hospital Supervision: A Case Study of Regulatory Inspectors’ Roles as Potential Co-creators of Resilience

Internal control of transactions operation in the sustainable management system of organizations

Development of a methodological tool for internal control to increase the efficiency of use of fixed assets

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