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The Public Internal Audit Committee In The Social Health Insurance Sector- A Necessity In Romania

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Author Info

  • Iulian Bogdan Dobra

    (1 Decembrie 1918 University of Alba Iulia)

  • Attila Szora Tamas

    (1 Decembrie 1918 University of Alba Iulia)

Abstract

Health care reform and health system financing required to meet population needsand current financial constraints proved to be a major challenge worldwide. In these conditions therole of Public Internal Audit Committee in the public system is extremely important. It is known thatthe requirement to provide proposals to the Board, to the overall management and grant supportrequired for their implementation has led to these structures.

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Bibliographic Info

Article provided by Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia in its journal Annales Universitatis Apulensis Series Oeconomica.

Volume (Year): 1 (2009)
Issue (Month): 11 ()
Pages: 54

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Handle: RePEc:alu:journl:v:1:y:2009:i:11:p:54

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Related research

Keywords: audit committee; internal audit; corporate governance; risk management; healthcare;

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  1. Stuart Turley & Mahbub Zaman, 2007. "Audit committee effectiveness: informal processes and behavioural effects," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 20(5), pages 765-788, August.
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