|
|
|
|
| Internal Audit Department |
| It’s an honorable challenge to
professionally run such a function where no precedent in Lebanon existed before
and we, the internal audit team, plan to be pioneers in the field by investing
our competency and extensive wide experience to best serve the community
through this huge unique hospital. Part of the Chairman/General Manager’s
vision is to unify Governmental healthcare services over the Lebanese
territories and similarly, we intend to unify healthcare internal audit
function through participating in establishing a local healthcare internal
audit association as well as join international societies.
|
|
|
| Our Mission |
The internal audit department is established to
-
Audit records, documents and accounts related to hospital funds and materials
management in all units, the internal audit department is required to report
findings to the board of directors through the Chairman/General Manager who has
to give his opinion regarding the report. (Article 10 of the Presidential
Decree # 7515 dated March 2, 2002 “By laws and the organization structure of
the Public Institution managing Beirut Governmental University Hospital.)
-
Audit and initial payment orders, before being finally signed by the
Chairman/General Manager. The purpose of the audit is to ensure that payment
orders are in compliance with expenditure liability, properly clarified and
classified (Article 45 of the Presidential Decree # 7515 dated March 2, 2002
“The financial system of the Public Institution managing Beirut Governmental
University Hospital”.)
|
| Goals and Objectives |
-
Increase control awareness.
-
Promote accountability for sound operating practices.
-
Exercise proficiency and due professional care in assisting the Chairman
/General manager, and senior management in fulfilling their stewardship
responsibility.
-
Optimize total hospital audit effort.
|
| Types of Audits |
-
Operational
audits are comprehensive reviews of the varied functions within an enterprise
to appraise the efficiency and economy of operations and the effectiveness with
which those functions achieve their objectives.
-
Investigative
audits identify the facts and circumstances of assigned missions by the
Chairman/General Manager and the Board of directors.
-
Financial
audits are analyses of the economic activity of an entity as measured and
reported by accounting methods.
-
Information Systems
audits are analyses of effectiveness, efficiency, confidentiality, integrity,
availability, compliance, and reliability of data and programs on computer and
communication systems.
-
Compliance audits measure the adherence with hospital
policies, procedures, governmental laws, regulations, and contract
requirements.
|
| Compliance with professional ethics |
Audit staff must comply with professional ethics guide:
-
Support the education of colleagues, management, and board of directors in
enhancing their understanding of auditing and control.
-
Support management of the hospital to best serve the community
-
Maintain privacy and confidentiality of information obtained in the course of
work. Such information shall not be used for personal benefit or released to
other parties.
-
Perform duties in an independent and objective manner and avoid activities that
impair their objectivity
-
Perform duties with due professional care
-
Maintain competency
-
Maintain high standards of conduct and character and not engage in acts
discreditable.
|
| Location in RHUH |
| The Internal Audit Department is located behind the hospital in the Auxiliary
buildings area Block D – Villa 4. |
| Frame Work of the Internal Audit Department |
 |
|
|
|
|