Application of an Operational Audit Model in a Not For Profit Hospital

Abstract

This thesis has examined the problems facing the not-for-profit sector and concluded that many relate to management deficiencies. One tool available to assist NFP managers is operational auditing. The author developed an operational audit model composed of four stages. The familiarization stage provides an overview of an organization and its operations. In the diagnostic stage, detailed questions are asked in order to identify specific practices and potential problems. In the critical evaluation and application stage, audit procedures are applied to problem areas identified. Finally, in the reporting stage the auditor presents findings and recommendations. This model was tested in an actual nonprofit hospital. Eleven specific problem arm were identified, and recommendations for improvement were offered. This test demonstrated that the audit model could be of significant help to a manager in improving the effectiveness and efficiency of his/her organization. Hospital, Operational auditing, Not-for-profit, Model.

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Document Details

Document Type
Technical Report
Publication Date
Dec 01, 1993
Accession Number
ADA276939

Entities

People

  • Constantinos M. Piperis

Organizations

  • Naval Postgraduate School

Tags

Communities of Interest

  • Biomedical

DTIC Thesaurus Topics

  • Accounting
  • Business Administration
  • Commerce
  • Control Systems
  • Employment
  • Finance
  • Health Care
  • Health Services
  • Hospitals
  • Law
  • Management Personnel
  • Medical Personnel
  • Money
  • Organizational Structure
  • Personnel Management
  • Test And Evaluation
  • Therapy

Readers

  • Defense Financial Management and Audit.
  • Instructional Design and Training Evaluation.
  • Organizational Process Management (OPM).