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Esperienze applicative e implicazioni manageriali per l?Internal Audit nel SSN: Il workshop Control Risk Self Assessment e i successivi sviluppi per il Sistema di Controllo Interno

Author

Listed:
  • Cecilia Langella
  • Ilaria Elisa Vannini
  • Rosanna D'Amore
  • Niccol? Persiani

Abstract

Il presente studio intende approfondire il contributo che la funzione di Internal Audit (di seguito IA) può offrire al Sistema di Controllo Interno (di seguito SCI), presentando il caso particolarmente emblematico dell?Emilia-Romagna. In particolare, lo studio analizza l?applicazione del workshop Control Risk Self Assessment (di seguito CRSA) durante lo svolgimento di un audit, nonché le successive e conseguenti riflessioni in tema di sistematizzazione del SCI. Degni di attenzione appaiono non solo gli strumenti tecnici utilizzati durante il workshop CRSA, ma anche i successivi sviluppi e implicazioni. Il dialogo e il confronto, a livello sia inter- siaintra-aziendale, tra le linee di controllo coinvolte ha, infatti, sollecitato una profonda riflessione che si è concretizzata con la stesura di Linee Guida regionali che rappresentano in modo organico e sintetico il SCI delle aziende del Servizio Sanitario Regionale (di seguito SSR) e ne definiscono i requisiti minimi e le caratteristiche organizzative e di funzionamento. Oltre a discutere i risultati alla luce della letteratura di riferimento, lo studio evidenzia una serie di importanti implicazioni manageriali.

Suggested Citation

  • Cecilia Langella & Ilaria Elisa Vannini & Rosanna D'Amore & Niccol? Persiani, 2024. "Esperienze applicative e implicazioni manageriali per l?Internal Audit nel SSN: Il workshop Control Risk Self Assessment e i successivi sviluppi per il Sistema di Controllo Interno," MECOSAN, FrancoAngeli Editore, vol. 2024(132), pages 7-27.
    • Handle: RePEc:fan:mesame:v:html10.3280/mesa2024-132oa20676
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    References listed on IDEAS

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    1. Cecilia Langella & Ilaria Elisa Vannini & Milena Marciacano & Niccol? Persiani, 2022. "L?Internal Auditing nel Servizio Sanitario Nazionale: l?esperienza della Regione Veneto e della Regione Emilia-Romagna," MECOSAN, FrancoAngeli Editore, vol. 2022(123), pages 7-27.
    2. Elena Cant? & Michela Castellan & Enrico De Gaspari & Monica Gennari & Cecilia Langella & Isabella Ruzza & Roberto Tiffi, 2023. "Se pretendi di avere tutto sotto controllo significa che non stai andando abbastanza veloce: l?esperienza dell?Audit sulle prestazioni in regime di Libera Professione nella Regione Veneto," MECOSAN, FrancoAngeli Editore, vol. 2023(128), pages 161-180.
    3. Roussy, Mélanie, 2013. "Internal auditors’ roles: From watchdogs to helpers and protectors of the top manager," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(7), pages 550-571.
    4. Siobhan White & Stephen Bailey & Darinka Asenova, 2020. "Blurred lines: exploring internal auditor involvement in the local authority risk management function," Public Money & Management, Taylor & Francis Journals, vol. 40(2), pages 102-112, February.
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    6. Mélanie Roussy & Alexandre Perron, 2018. "New Perspectives in Internal Audit Research: A Structured Literature Review," Accounting Perspectives, John Wiley & Sons, vol. 17(3), pages 345-385, September.
    7. Irvine Lapsley, 2009. "New Public Management: The Cruellest Invention of the Human Spirit?1," Abacus, Accounting Foundation, University of Sydney, vol. 45(1), pages 1-21, March.
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    10. Amr Kotb & Hany Elbardan & Hussein Halabi, 2020. "Mapping of internal audit research: a post-Enron structured literature review," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 33(8), pages 1969-1996, August.
    11. Parker, Lee D., 2012. "Qualitative management accounting research: Assessing deliverables and relevance," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(1), pages 54-70.
    12. Cecilia Langella & Ilaria Elisa Vannini & Niccolò Persiani, 2023. "What are the determinants of internal auditing (IA) introduction and development? Evidence from the Italian public healthcare sector," Public Money & Management, Taylor & Francis Journals, vol. 43(3), pages 268-276, April.
    13. repec:eme:aaaj00:09513570310492335 is not listed on IDEAS
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