Introduction: The aim of this article is to understand the importance of internal audit departments todays-part of corporate governance and guardian of the organisation's culture and climate-, as well as the opportunities that new technologies offer to increase their effectiveness and efficiency.
Methods: To this end, based on an exhaustive review of the literature, the concepts of internal audit and data analytics are related, and a framework is proposed for the implementation of a technology of these characteristics in an internal audit department.
Results: The results of the research show that those companies that invest resources in readapting their processes to technological change are likely to obtain better results than those organisations that keep their management procedures obsolete.
Discussion: Based on these results, it is concluded that there is a need to consider technological change in internal audit departments, specifically data analytics, to increase the effectiveness and efficiency of audit processes.
Download full-text PDF |
Source |
|---|---|
| http://www.ncbi.nlm.nih.gov/pmc/articles/PMC9950503 | PMC |
| http://dx.doi.org/10.3389/fpsyg.2023.1140972 | DOI Listing |
Publication Analysis
Top Keywords
Similar Publications
Corrigendum to "Adjuvant immunotherapy in older patients with stage III and resected stage IV melanoma: Toxicity and recurrence-free survival outcomes from the Dutch melanoma treatment registry" [Eur. J. Cancer 212, 2024, 115056].
Eur J Cancer
December 2024
Department of Medical Oncology, Leiden University Medical Center, Albinusdreef 2, Leiden 2333ZA, the Netherlands; Department of Medical Oncology, Helse Førde, Svanehaugvegen 2, Førde 6812, Norway. Electronic address:
Delivering Patient-Centered Care with Respect to Patient Education and Health Literacy in Athletic Training Job Settings.
J Athl Train
December 2024
Department of Exercise Science, University of South Carolina, Columbia, SC, E-mail:
Context: A patient-centered care (PCC) environment allows athletic trainers (ATs) to develop trusting relationships with patients, enabling them to make the most informed care decisions. To provide PCC, the AT should assess health literacy and deliver quality patient education.
Objective: To explore the lived experiences of ATs from different job settings to identify how they deliver PCC specific to health literacy and patient education.
Tailored Multifaceted Strategy for Implementing Fundamental Evidence-Based Nursing Care: An Evaluation Study.
Nurs Rep
December 2024
Department of Internal Medicine, Copenhagen University Hospital Herlev and Gentofte, Gentofte Hospitalsvej 2, 2nd. Floor, DK-2900 Hellerup, Denmark.
: Extensive research has emphasised the persistent challenges and failures in providing hospitalised patients with fundamental evidence-based nursing care, often resulting in grave consequences for patient safety. Recommendations from implementation research indicate that a tailored theory- and research-based implementation strategy targeting contextual determinants can optimise the implementation of evidence-based clinical practice for the benefit of patients. This study evaluated the feasibility of an implementation strategy designed to improve the quality of nursing care by targeting behavioural and environmental barriers in a hospital setting.
View Article and Find Full Text PDFBehaviours and drivers of diagnosis-related group upcoding in China: A mixed-methods study.
Soc Sci Med
December 2024
Department of Health Policy and Management, School of Public Health, Peking University, Beijing, China. Electronic address:
As a highly destructive gaming behaviour in Diagnosis-Related Group (DRG), upcoding has garnered increasing scholarly attention. This study considers the prevalence, types and risk characteristics of upcoding during the pilot implementation of DRG payments in China, and it also explores the drivers of upcoding and provides corresponding policy recommendations for improving the system. Quantitative research data were sourced from the DRG payment audit database in City Z between the dates of June 1, 2019 and May 31, 2020, encompassing audit results comprising 200 medical records randomly selected from 28 hospitals.
View Article and Find Full Text PDFTriage implementation audit at the adult emergency department of Debre Tabor Comprehensive Specialized Hospital in Ethiopia.
Afr J Emerg Med
December 2024
Department of Pediatrics and Child Health Nursing, College of Health Sciences, Debre Tabor University, Debre Tabor, Ethiopia.
Introduction: In an emergency room, triage is a crucial element that determines the clinical urgency of patients. Triage can dictate important decisions on the use of resources and the treatment that patients need. Many patients are seen later than necessary, wasting resources and time, and some may even be discharged without being seen, risking their lives.
View Article and Find Full Text PDFWant AI Summaries of new PubMed Abstracts delivered to your In-box?
Enter search terms and have AI summaries delivered each week - change queries or unsubscribe any time!