If you have everything under control, you’re not moving fast enough: Internal Audit of intramoenia activities in the Veneto Region

Journal title MECOSAN
Author/s Elena Cantù, Michela Castellan, Enrico De Gaspari, Monica Gennari, Cecilia Langella, Isabella Ruzza, Roberto Tiffi
Publishing Year 2024 Issue 2023/128
Language Italian Pages 20 P. 161-180 File size 0 KB
DOI 10.3280/mesa2023-128oa18597
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This study focuses on the Internal Audit function and is aimed at examining its value-adding role and its contribution to: (i) the improvement of organizational processes; (ii) the activities performed by the first and the second line of defense; (iii) the consistency of the whole Internal Control System. To this end, the study adopts a qualitative methodology and presents the experience from the Veneto RHS, which is one of the most relevant in the Italian NHS. In particular, it exemplifies how internal auditors perform their duties while auditing the intramoenia process (that is the professional activity that a doctors can perform privately within the public healthcare organizations).Results show Internal Audit value-adding role. The study also identifies the opportunities and threats that may occur while performing an Internal Audit.

Keywords: ; Internal Audit; Public healthcare organizations; Internal Control System; Risk analysis; Control evaluation; Veneto Region

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Elena Cantù, Michela Castellan, Enrico De Gaspari, Monica Gennari, Cecilia Langella, Isabella Ruzza, Roberto Tiffi, Se pretendi di avere tutto sotto controllo significa che non stai andando abbastanza veloce: l’esperienza dell’Audit sulle prestazioni in regime di Libera Professione nella Regione Veneto in "MECOSAN" 128/2023, pp 161-180, DOI: 10.3280/mesa2023-128oa18597