| The 1980s pose many challenges to this nation's ;The purposes of this study are: (1) to determine the current and projected status of hospital internal auditing on the basis of internal audit existence, standards of internal audit quality control, internal audit planning, types of audits performed, internal audit reporting, and management support; (2) to ascertain if statistically significant differences exist between hospitals with respect to current and projected status; and (3) to formulate suggestions for strengthening hospital internal control by focusing on potential enhancements of hospital internal auditing.;A stratified random sample of 1,200 U.S. hospitals was utilized in this study. Stratification was based on ownership format, hospital size, and primary services provided. A mail survey instrument was used and a 40.5% response rate was obtained. Chi-square, analysis of variance, and multivariate analysis of variance were the statistical methods employed.;The research found that most hospitals did not employ internal auditors. The types of hospitals that had a tendency to use internal auditors were proprietary and large. Significant differences were detected between hospitals with respect to internal audit existence, internal audit quality control, and the hospital management level to which internal auditors were ultimately responsible. Also, internal control weaknesses were found in internal audit planning, the types of internal audits performed, and internal audit independence.;Professional auditing standards state that the utilization of an internal audit department is a desirable instrument for the promotion of a high-quality system of internal control. A literature review indicated that hospital usage of internal auditing has historically been almost nonexistent. However, the absence of recent empirical research prohibits a valid and reliable estimation of internal auditing's current status among U.S. hospitals. |
