Empirical research on the internal audit into public hospitals from Romania

Abstract

This study employs a dual approach, in that it first considers a synthesis of the studies run by researchers in
the field of internal audit within the public sector, ideas on this topic published into the professional literature,
and regulations drawn up by national and international accounting regulators and accounting professional
bodies. Secondly, it uses an empirical survey based on a questionnaire to get responses from public hospitals
in Romania. All respondents consider that internal audit has its contribution to the improvement of public
hospitals performance and it is a partner to their management. They consider the deficiencies identified by the
internal audit within hospitals to be prevented in the future to a great extent, as well as the fact that the
assessment of internal control and the elimination or diminution of unjustified expenses are the ways through
which internal audit adds value to public hospitals. Nevertheless, it is reckoned that the absence of the
internal audit function as a result of its conditioning by the number of hospital beds and the traditional role it
plays in hospitals, imposes a resizing of the regulations and approaches into the field, in accordance with the
existing realities, in order to contribute to the improvement of public hospitals performance in Romania.