Journal title MECOSAN
Author/s Cecilia Langella, Ilaria Elisa Vannini, Rosanna D'Amore, Niccolò Persiani
Publishing Year 2025 Issue 2024/132
Language Italian Pages 21 P. 7-27 File size 0 KB
DOI 10.3280/mesa2024-132oa20676
DOI is like a bar code for intellectual property: to have more infomation
click here
FrancoAngeli is member of Publishers International Linking Association, Inc (PILA), a not-for-profit association which run the CrossRef service enabling links to and from online scholarly content.
This study aims to add to the debate, both in theoretical and practical terms, on the contribution of the Internal Audit function to the Internal Control System.The empirical analysis presents the experience of the Emilia-Romagna Regional Healthcare Service and, namely, the adoption of Control Risk Self Assessment techniques, as well as the subsequent debate on the systematization of theInternal Control System. The focus is on the technical tools used by auditors, as well as on the reflections that led to the Regional Guidelines on the Internal Control System of public healthcare organizations.
Keywords: Internal Auditing; Internal Control System; Control Risk Self Assessment; Workshop; Regional Guidelines; Emilia-Romagna Region
Cecilia Langella, Ilaria Elisa Vannini, Rosanna D'Amore, Niccolò Persiani, 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 in "MECOSAN" 132/2024, pp 7-27, DOI: 10.3280/mesa2024-132oa20676