The changing role of internal auditors in health care.
Two surveys of directors of internal auditing in health care conducted in 1990 and 1998 found that healthcare internal auditors are spending proportionately more time on management and operational improvement activities and less time on traditional financial/compliance activities. The average staff size has remained relatively constant, but salaries at all levels of experience have risen. More importantly, the tenure of healthcare internal auditors has increased significantly since 1990. The profile of the healthcare internal auditing director also has changed. The director is older, more experienced, and has held the position for twice as long as was the case in 1990. On the other hand, the director is more stressed and less satisfied with compensation.
Edwards
D E
DE
Department of Accounting, University of Arkansas-Little Rock, USA. deedwards@ualr.edu
Kusel
J
J
Oxner
T H
TH
D002322:Career Mobility; D003625:Data Collection; D005260:Female; D005375:Financial Audit; D006801:Humans; D007587:Job Description; D007588:Job Satisfaction; D008297:Male; D010561:Personnel Staffing and Scheduling / Q000191:economics / Q000706:statistics & numerical data*; D012380:Role; D012456:Salaries and Fringe Benefits; D013996:Time and Motion Studies; D014481:United States