External auditors for NHS trusts give an independent opinion on the trust's financial statements. They also review aspects of the arrangements that trusts have put in place to ensure the proper conduct of their financial affairs, and to manage their performance and use of resources. Special...

Given that the total value contracted by hospitals with Heath Insurance Houses is over 80% of the amounts associated with hospital care services, whose payment is done on the basis of the Diagnosis-related group (DRG), we hope the scientific approach that we bring forward will add more value to...

Health care reform and health system financing required to meet population needs and current financial constraints proved to be a major challenge worldwide. In these conditions the role of Public Internal Audit Committee in the public system is extremely important. It is known that the...