Abstract:The authors have analysed specialized literature concerning audit issues in hospitals analyzing data included in the MF reports for 2012-2019, presenting indicator values related to internal audits, their quality and efficiency. Findings: Studying the literature of the subject revealed that there is a research gap concerning evaluation of the efficiency of internal audits at hospitals. Practical Implications: The authors' analysis of MF reports of internal audit units in hospitals and the interpretation of the… Show more
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