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FrancoAngeli Journals

Materiali per la ricerca e l'approfondimento

No. 121 (2022)

Audit Methodologies in Pandemic Clinic Alert: What is the Real Assurance for the Patient?

DOI
https://doi.org/10.3280/mesa2022-121oa13865
Submitted
maggio 25, 2022
Published
2022-09-16

Abstract

This paper analyzes the factors that explain the increased use of special reports by hospital facility auditors, such as the formalization of the clinical pandemic template Covid-19, wondering if they look like evaluation studies. It examines their training as well as their impact as well as the institutional use implicit in the performance audit. From an anthropological perspective, the audit could traditionally be considered as “Rituals of Verification”, recognizing the procedure and the evaluation have social effects, in public management. In addition, auditing practices may often seem “trivial, inevitable part of a bureaucratic process”, but taken together and over time, they are probably part of a distinct cultural artifact. Like the audit, the performance assessment function is to allow for accountability, but there is also an emphasis on collective learning. The audit is therefore an essential part of the assessment in hospital management, contributing to the realization of financial responsibility, guaranteed the institutional legitimacy of the managerial decision-making system.

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