Ο εσωτερικός έλεγχος των διοικητικών υπηρεσιών των Υγειονομικών Περιφερειών: θεσμικό πλαίσιο, αποτύπωση υπάρχουσας κατάστασης, προτάσεις βελτίωσης

Abstract

The present paper attempts to investigate the role of internal audit in Public Administration of Greece. In that context, it is described, the legislation, the functions, the outputs and the outcomes of internal audit. Emphasis is given to the Regional Health Authorities of Greece, which supervise hospitals and public health in Greece. There is an attitude to propose measures for the enhancement of internal audit in Greece. AIM: The aim of this paper is to investigate the relationship between internal audit and Regional Health Authorities in Greece THE METHOD ΟF THIS STUDY: This research is conducted by literature review through legislation, reports, on-line sites, relevant scientific articles, research books and interviews. EXPECTED OUTCOMES The necessity of internal audit in the Public Sector of Greece, by presenting the benefits of that process in the Regional Health Authorities of the country. CONCLUSIONS The internal audit contributes in the achievement of efficiency and transparency of the Regional Health Authorities. It could also be used as a tool to solve problems in the Public sector of Greece.