AN ANALYSIS OF INTERNAL CONTROL SYSTEMS AND INTERNAL AUDITING IN PUBLIC AND PHILANTHROPIC HOSPITALS
Autor(a) principal: | |
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Data de Publicação: | 2013 |
Outros Autores: | , , , |
Tipo de documento: | Artigo |
Idioma: | por eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | https://tmstudies.net/index.php/ectms/article/view/475 |
Resumo: | Public and philanthropic hospitals in Brazil usually adopt poor financial management practices, especially those related to strategies and use of management tools. In order to be efficient, they should develop integrated information systems (IS), appropriate internal controls (IC) and competent internal auditing (IA) services. Previous research point out that these hospitals use IS that are uncapable of providing useful and reliable information, particularly because of poor IC and IA in these organizations. This paper reports on the results of six case studies in the city of Belo Horizonte aiming to (i) analyse the current situation of IC and IA in those hospitals, and to (ii) discuss the financial management problems and limitations caused by poor IC/IA. The results point out that the hospitals have been investing in new IS, but they have neglected needs of IC and IA improvements, as these services focus only on fiscal demands. |
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AN ANALYSIS OF INTERNAL CONTROL SYSTEMS AND INTERNAL AUDITING IN PUBLIC AND PHILANTHROPIC HOSPITALSANÁLISE DO SISTEMA DE CONTROLE INTERNO E DA AUDITORIA INTERNA EM HOSPITAIS PÚBLICOS E FILANTRÓPICOSInternal ControlInternal AuditingInformation SystemsManagement ControlHospitals.Public and philanthropic hospitals in Brazil usually adopt poor financial management practices, especially those related to strategies and use of management tools. In order to be efficient, they should develop integrated information systems (IS), appropriate internal controls (IC) and competent internal auditing (IA) services. Previous research point out that these hospitals use IS that are uncapable of providing useful and reliable information, particularly because of poor IC and IA in these organizations. This paper reports on the results of six case studies in the city of Belo Horizonte aiming to (i) analyse the current situation of IC and IA in those hospitals, and to (ii) discuss the financial management problems and limitations caused by poor IC/IA. The results point out that the hospitals have been investing in new IS, but they have neglected needs of IC and IA improvements, as these services focus only on fiscal demands.Os hospitais brasileiros públicos e filantrópicos apresentam gestão financeira defasada em termos de estratégias e uso de ferramentas gerenciais. Para serem bem administrados, eles deveriam contar com sistemas de informações (SI) integrados, controles internos (CI) adequados e bons serviços de auditoria interna (AI). De acordo com pesquisas já realizadas, esses hospitais ainda não contam com SI que forneçam informações úteis e confiáveis. Dentre as razões apresentadas na literatura para justificar o problema está a falta de CI e AI bem definidos. Esta pesquisa, baseada em seis estudos de casos em Belo Horizonte, (i) analisa a situação do sistema de CI e da AI nesses hospitais e (ii) discute os problemas/limitações na gestão financeira decorrentes de falhas e omissões de CI e AI. Conclui-se que os hospitais vêm investindo em novos SI, mas têm negligenciado o aperfeiçoamento do sistema de CI e limitado a AI apenas às obrigações tributárias e trabalhistas.University of Algarve2013-04-12info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfapplication/pdfhttps://tmstudies.net/index.php/ectms/article/view/475Revista Encontros Científicos - Tourism & Management Studies; BOOK - PROCEEDINGS TMS ALGARVE 2012: Financial Management, Accounting & Taxation; 896-906Tourism & Management Studies; BOOK - PROCEEDINGS TMS ALGARVE 2012: Financial Management, Accounting & Taxation; 896-906Tourism & Management Studies; BOOK - PROCEEDINGS TMS ALGARVE 2012: Financial Management, Accounting & Taxation; 896-906Revista Encontros Científicos - Tourism & Management Studies; BOOK - PROCEEDINGS TMS ALGARVE 2012: Financial Management, Accounting & Taxation; 896-9062182-8466reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAPporenghttps://tmstudies.net/index.php/ectms/article/view/475https://tmstudies.net/index.php/ectms/article/view/475/901https://tmstudies.net/index.php/ectms/article/view/475/902Copyright (c) 2016 Tourism & Management Studiesinfo:eu-repo/semantics/openAccessSouza, Antônio Artur deMarques, Alisson Maciel de FariasOliveira, Ligiana Ferreira deGlória, Laíssa Generoso LottBraga, André Sousa2023-12-27T10:25:18Zoai:ojs.pkp.sfu.ca:article/475Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T00:56:17.366951Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
AN ANALYSIS OF INTERNAL CONTROL SYSTEMS AND INTERNAL AUDITING IN PUBLIC AND PHILANTHROPIC HOSPITALS ANÁLISE DO SISTEMA DE CONTROLE INTERNO E DA AUDITORIA INTERNA EM HOSPITAIS PÚBLICOS E FILANTRÓPICOS |
title |
AN ANALYSIS OF INTERNAL CONTROL SYSTEMS AND INTERNAL AUDITING IN PUBLIC AND PHILANTHROPIC HOSPITALS |
spellingShingle |
AN ANALYSIS OF INTERNAL CONTROL SYSTEMS AND INTERNAL AUDITING IN PUBLIC AND PHILANTHROPIC HOSPITALS Souza, Antônio Artur de Internal Control Internal Auditing Information Systems Management Control Hospitals. |
title_short |
AN ANALYSIS OF INTERNAL CONTROL SYSTEMS AND INTERNAL AUDITING IN PUBLIC AND PHILANTHROPIC HOSPITALS |
title_full |
AN ANALYSIS OF INTERNAL CONTROL SYSTEMS AND INTERNAL AUDITING IN PUBLIC AND PHILANTHROPIC HOSPITALS |
title_fullStr |
AN ANALYSIS OF INTERNAL CONTROL SYSTEMS AND INTERNAL AUDITING IN PUBLIC AND PHILANTHROPIC HOSPITALS |
title_full_unstemmed |
AN ANALYSIS OF INTERNAL CONTROL SYSTEMS AND INTERNAL AUDITING IN PUBLIC AND PHILANTHROPIC HOSPITALS |
title_sort |
AN ANALYSIS OF INTERNAL CONTROL SYSTEMS AND INTERNAL AUDITING IN PUBLIC AND PHILANTHROPIC HOSPITALS |
author |
Souza, Antônio Artur de |
author_facet |
Souza, Antônio Artur de Marques, Alisson Maciel de Farias Oliveira, Ligiana Ferreira de Glória, Laíssa Generoso Lott Braga, André Sousa |
author_role |
author |
author2 |
Marques, Alisson Maciel de Farias Oliveira, Ligiana Ferreira de Glória, Laíssa Generoso Lott Braga, André Sousa |
author2_role |
author author author author |
dc.contributor.author.fl_str_mv |
Souza, Antônio Artur de Marques, Alisson Maciel de Farias Oliveira, Ligiana Ferreira de Glória, Laíssa Generoso Lott Braga, André Sousa |
dc.subject.por.fl_str_mv |
Internal Control Internal Auditing Information Systems Management Control Hospitals. |
topic |
Internal Control Internal Auditing Information Systems Management Control Hospitals. |
description |
Public and philanthropic hospitals in Brazil usually adopt poor financial management practices, especially those related to strategies and use of management tools. In order to be efficient, they should develop integrated information systems (IS), appropriate internal controls (IC) and competent internal auditing (IA) services. Previous research point out that these hospitals use IS that are uncapable of providing useful and reliable information, particularly because of poor IC and IA in these organizations. This paper reports on the results of six case studies in the city of Belo Horizonte aiming to (i) analyse the current situation of IC and IA in those hospitals, and to (ii) discuss the financial management problems and limitations caused by poor IC/IA. The results point out that the hospitals have been investing in new IS, but they have neglected needs of IC and IA improvements, as these services focus only on fiscal demands. |
publishDate |
2013 |
dc.date.none.fl_str_mv |
2013-04-12 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://tmstudies.net/index.php/ectms/article/view/475 |
url |
https://tmstudies.net/index.php/ectms/article/view/475 |
dc.language.iso.fl_str_mv |
por eng |
language |
por eng |
dc.relation.none.fl_str_mv |
https://tmstudies.net/index.php/ectms/article/view/475 https://tmstudies.net/index.php/ectms/article/view/475/901 https://tmstudies.net/index.php/ectms/article/view/475/902 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2016 Tourism & Management Studies info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2016 Tourism & Management Studies |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf |
dc.publisher.none.fl_str_mv |
University of Algarve |
publisher.none.fl_str_mv |
University of Algarve |
dc.source.none.fl_str_mv |
Revista Encontros Científicos - Tourism & Management Studies; BOOK - PROCEEDINGS TMS ALGARVE 2012: Financial Management, Accounting & Taxation; 896-906 Tourism & Management Studies; BOOK - PROCEEDINGS TMS ALGARVE 2012: Financial Management, Accounting & Taxation; 896-906 Tourism & Management Studies; BOOK - PROCEEDINGS TMS ALGARVE 2012: Financial Management, Accounting & Taxation; 896-906 Revista Encontros Científicos - Tourism & Management Studies; BOOK - PROCEEDINGS TMS ALGARVE 2012: Financial Management, Accounting & Taxation; 896-906 2182-8466 reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
instname_str |
Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
instacron_str |
RCAAP |
institution |
RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
collection |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
repository.name.fl_str_mv |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
repository.mail.fl_str_mv |
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1799136448246448128 |