Development of internal audit systems in Polish university hospitals

Objectives: The purpose of this article is to discuss the regulations on and the functioning principles for internal audits in the Polish health care system. Additionally, this study presents selected results of empirical research with regard to the effectiveness of internal audits in university hospitals. Research Design & Methods: To determine the research problems related to the functioning of the internal audit systems in selected university hospitals the authors analysed specialist literature and reviewed earlier studies addressing this question. On the basis of the analysis of such literature and applicable legislation the authors prepared an anonymous questionnaire and distributed it among internal auditors from a number of university hospitals in the voivodship (region) of Western Pomerania, including the city of Szczecin, and in the city of Poznań. Findings: This paper discusses the legal basis and functioning principles for internal audits in the Polish health care sector. On the basis of a pilot survey study carried out in selected university hospitals in Poland the authors evaluated internal audit efficiency. This study has shown that the perception of the auditor’s role and auditing efficiency varies significantly in comparable institutions. These conclusions should be considered as an inspiration for more advanced studies. Implications / Recommendations: The constantly growing scope of health care institutions bound by the internal audit obligations shows that such audits are indeed necessary and demonstrates the efficiency of internal audits in the public sector. Contribution / Value Added: The authors point to potential further research on internal audit efficiency in the Polish health care system.