This paper examines key issues of comprehensive audit systems in health care in Canada. The concept of comprehensive auditing preparedness is explored and a synopsis of the central challenges are presented. The need for sound accountability structures, strategic effectiveness targets and effectiveness control systems in health care facilities as solid management building blocks is underlined.
Get full access to this article
View all access options for this article.
References
1.
Canadian Comprehensive Auditing Foundation.1987a. Effectiveness: Reporting and Auditing in the Public Sector. Ottawa: CCAF, 22–23.
2.
Canadian Comprehensive Auditing Foundation.1987b. Canadian Hospitals: Accountability and Information for Cost-Effectiveness: An Agenda for Action. Ottawa: CCAF.
3.
CornellCatherine. 1988. Comprehensive Auditing in Hospitals in Benchmarks 1, BeselLorine and StockRichard, eds. Agincourt, Ont.: Carswell Co. Ltd.: 79–85.
4.
BoehmA.E.1981. Value for money audit: Why do it?Dimensions in Health Care59 (1): 26–27.
5.
GunnR.S. and PayneR.W.Value for money audit: How to do it?Ibid: 22–24.
6.
BrykowychGeorge and MaitlandBruce. 1984. Comprehensive audits—a managerial challenge. Health Care26(6): 48–49.
7.
BarrettMichael J. and NichDavid L.1986. Effective Health Care Internal Auditing. Rockville, Md.: Aspen Publications.
8.
CaroDenis H.J.1989. Information System Support for Comprehensive Auditing Systems: The Case of the Ottawa General Hospital. Research Grant Number 6606–3985-HT. Ottawa, Ont.: National Health Research and Development Program, Health and Welfare Canada.
9.
CameronKim S. May 1986. Effectiveness as paradox: Concerns and conflict in conceptions of organizational effectiveness. Management Science32(5).
10.
Canadian Comprehensive Auditing Foundation. May 1989. Update Bulletin, Canadian Comprehensive Auditing Foundation. Ottawa, Ont.: CCAF, 3.
11.
NordalC.A.BaileyJ.CornellCGreveA.HendersonM.MartinH. October 1989. Developing effectiveness indicators for hospitals. Dimensions in Health Services66(7): 14, 25, 34.
12.
EmbletonL.GoodmanS.MarakA.NeubergerS.PieczorkaJ.TsoA.WhitingJ. October 1989. Social work and discharge planning. Dimensions in Health Services66(7), 16, 17, 35.
13.
Canadian Comprehensive Auditing Foundation. 1988. Accountability, Accounting and Audit—Responding to a Decade of Experience. Ottawa, Ont: CCAF.
14.
WebberJames B and PetersJoseph P.1983. Strategic Thinking: New Frontiers for Hospital Management. Chicago, Ill.: American Hospital Association.
15.
WilsonChristopher R.M.1988. The role and functions of the governing board, in Benchmarks I, BeselLorine and StockRichard, eds. Agincourt, Ont.: Carswell Co. Ltd., 22–26.
16.
BurdettRobert J. May/June 1989. The 5 commandments of governance. Health Care Executive27–28.
17.
GillSandra. May/June 1989. Patterns and trends in health care governance. Ibid: 20–26.
18.
CleverleyWilliam O. May/June 1989. How Boards Can Use Corporative Data in Strategic Planning. Ibid: 32–33.
19.
DelbecqAndré L.1988. Developing strategic direction for governing boards. Hospital and Health Services Administration33(1): 34.
20.
HartJames D and HagemanWinifred M. May/June 1989. Streamlining your corporate structure: A new concept in governance. Health Care Executives25–26.
21.
ShortellStephen M.1989. New directions in hospital governance, hospital and health services administration. The Journal of the Foundation of the American College of Health Care Executives34(1): 34.
22.
BartonElizabethHoveyBrock and ZiebarthSusan. December 4, 1987. Comprehensive Auditing and Community Health Centers. Unpublished paper, University of Ottawa, Ottawa, Ont.
23.
MalveyMari. 1981. Simple Systems, Complex Environments: Hospital Financial Information Systems. Beverly Hills, Ca.: Sage Publications.
24.
LongA.K. and HarrisonS., eds. 1985. Health Services Performance: Effectiveness and Efficiency. London, Eng.: Croon Helm.
25.
HarrisonFernand P.JuzwishinDonald and RickRoger. 1989. Quality of care and utilization management's contemporary tools and strategies. Health Management Forum2(2): 18–23.
26.
FetterRobert B. and HinesJ. Harold. 1988. The Management of Hospitals under Prospective Payment, Conference Proceedings of the Management and Financing of Hospital Services, the Second International Conference of the Health Systems Management Group, School of Organization and Management, Yale University, Sydney, Aust., February 18–20, 147–151.