Internal audit as a management improvement tool in the healthcare sector units

Public sector internal auditing is and will continue to be constantly improved since it is introduced, i.a., by virtue of the amended Public Finance Act effective as of January 2010 as well as the new version of the International Standards for the Professional Practice of Internal Auditing put in practice in the Public Finance Act in 2009. Internal auditing becomes obligatory in more and more public finance sector units, including the healthcare sector units, thus it is necessary and efficient for the public finance sector operation.