Application of an Operational Audit Model in a Not For Profit Hospital

摘要

This thesis has examined the problems facing the not-for-profit sector andconcluded that many relate to management deficiencies. One tool available to assist NFP managers is operational auditing. The author developed an operational audit model composed of four stages. The familiarization stage provides an overview of an organization and its operations. In the diagnostic stage, detailed questions are asked in order to identify specific practices and potential problems. In the critical evaluation and application stage, audit procedures are applied to problem areas identified. Finally, in the reporting stage the auditor presents findings and recommendations. This model was tested in an actual nonprofit hospital. Eleven specific problem arm were identified, and recommendations for improvement were offered. This test demonstrated that the audit model could be of significant help to a manager in improving the effectiveness and efficiency of his/her organization.