AUDYT WEWNĘTRZNY W SZPITALACH DZIAŁAJĄCYCH W FORMIE SAMODZIELNYCH PUBLICZNYCH ZAKŁADÓW OPIEKI ZDROWOTNEJ (WYBRANE ZAGADNIENIA)
INTERNAL AUDIT IN HOSPITALS FUNCTIONING IN THE FORM OF AUTONOMOUS PUBLIC HEALTH CENTRES (SELECTED ISSUES)

Summary/Abstract: The aim of this work is to indicate legal bases of functioning of an internal audit at hospitals that function in the form of an autonomous public health centre, as well as to determine whether studies on efficiency of internal audit at hospitals were realised. Research methods used in the work include an analysis of literature, legal acts, information published at websites of the Ministry of Finance and the Ministry of Health. It is also possible to propose a thesis that an internal audit is one of factors having an influence on the quality of management over an autonomous public health centre. The analysis of literature revealed an existing gap in the scope of studies on the functioning of an internal audit at hospitals. There exists a necessity to conduct such studies, which can be inspired by reports published at the website of the Ministry of Finance, covering indicators describing units of an internal audit, as well as results of their work.

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