Assessment of the level of implementation of internal audits in Polish public hospitals

Purpose: The aim of the article is to evaluate the work of internal audit units in Polish public hospitals. An additional objective was the assessment of the indicators used by the Ministry of Finance (MF) to verify the work of auditors in government administration units. Design/Methodology/Approach: The authors have analysed specialized literature concerning audit issues in hospitals analyzing data included in the MF reports for 2012-2019, presenting indicator values related to internal audits, their quality and efficiency. Findings: Studying the literature of the subject revealed that there is a research gap concerning evaluation of the efficiency of internal audits at hospitals. Practical Implications: The authors’ analysis of MF reports of internal audit units in hospitals and the interpretation of the indicators contained in them enabled evaluation of the functioning of internal audits at analysed hospitals and determining their position compared to other entities from the research sample. Indicator values for hospitals vary from those obtained from other public sector units, as particular public finance sector units’ function in various legal and organizational environments and vary in operational aims and specificity. Originality/Value: The results from the conducted analysis should be regarded as a starting point for more advanced evaluation studies of the functioning of internal audits in hospitals.peer-reviewe