EXPERIENCE IN ORGANIZING INTERNAL AUDIT WORK AT PUBLIC HOSPITALS IN SOME COUNTRIES IN THE WORLD: LESSONS FOR VIETNAM

Abstract

In the current autonomous mechanism, public hospitals are one of the types of public service units with the most complex financial management mechanism, closest to the autonomy requirements of other public service units (such as public universities, research institutes). Therefore, the experiences in organizing internal audit (IA) at public hospitals are very necessary for Vietnam in the current context. This article focuses on analyzing and evaluating the experiences in organizing IA at public hospitals around the world to draw lessons for public hospitals in Vietnam.