Investigative auditing.
The use of traditional audit approaches, such as those employed by the accounting profession, frequently fail to uncover losses or the causes of such losses in an operation such as hospital linen. In this article, the authors describe a different type of audit, called Investigative Auditing, and relate how it was used at one institution to uncover a serious theft problem and recommend better techniques.
D001512:Bedding and Linens; D006761:Hospitals; D008330:Management Audit; D009934:Organization and Administration; D013800:Theft / Q000517:prevention & control*