title: Criteria for internal auditing.
abstract: An effective, inclusive internal auditing endeavor should help assure hospital managements that (1) an adequate system of internal control exists to assure the safeguarding of assets and the reliability of data produced by the financial information system, (2) uneconomic operating practices are detected promptly so they can be remedied, and (3) program results and effectiveness levels are of sufficiently high quality to demonstrate managerial competence.
mesh_terms: D000066:Accounting / Q000592:standards*; D003362:Cost-Benefit Analysis; D004526:Efficiency; D004995:Ethics, Professional; D005375:Financial Audit / Q000379:methods / Q000458:organization & administration / Q000592:standards*; D006077:Government Agencies; D006739:Hospital Administration / Q000191:economics* / Q000592:standards; D006801:Humans; D011361:Professional Competence; D011364:Professional Practice / Q000458:organization & administration*; D012952:Societies; D014481:United States