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FrancoAngeli Journals

Saggi

No. 128 (2023)

If you have everything under control, you’re not moving fast enough: Internal Audit of intramoenia activities in the Veneto Region

DOI
https://doi.org/10.3280/mesa2023-128oa18597
Submitted
ottobre 2, 2024
Published
2024-11-28

Abstract

This study focuses on the Internal Audit function and is aimed at examining its value-adding role and its contribution to: (i) the improvement of organizational processes; (ii) the activities performed by the first and the second line of defense; (iii) the consistency of the whole Internal Control System. To this end, the study adopts a qualitative methodology and presents the experience from the Veneto RHS, which is one of the most relevant in the Italian NHS. In particular, it exemplifies how internal auditors perform their duties while auditing the intramoenia process (that is the professional activity that a doctors can perform privately within the public healthcare organizations).
Results show Internal Audit value-adding role. The study also identifies the opportunities and threats that may occur while performing an Internal Audit.

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