Question

How do disclosure requirements assist a hospital avoid (or more efficiently respond to) major threats and what is an Internal Auditor’s role in policing disclosure requirements?

Items to consider:

Format of Response.

Word count – at least 350 words, and preferably not more than 700 words.

Introduction

Identification of a minimum of 2 issues

Discussion of Issues (with appropriate examples)

Conclusion.

Appropriate use of references.

Originality

Answer 1

ANS. Disclosure requirements assist a hospital avoid major threats

Hospitas are required to exercise care in the collection, use and disclosure of personal and health information.

Nurses have an ethical responsibility to safeguard information obtained in the context of the nurse-client relationship. When clients entrust their health care and health information to a nurse, they expect and rely on it being kept confidential.

Nurses are required to respect clients rights to access their own health records and to request correction of the information.

Management is responsible for providing necessary systems and supports to meet legislated requirements for the collection, use and disclosure of personal and health information.

Role of Internal Auditor in policing disclosure requirements :

The auditor has responsibility to give an annual opinion on the effectiveness the risk management, internal control and governance framework supporting the policing. He has the responsibility for the prevention and detection of fraud

They have to provide independent and objective advice to help management improve their risk management, control and governance arrangements in key areas of the business that are subject to significant change

Investigating the causes of illegal acts,reviewing prevention controls and detection processes put in place by management

Making recommendations to improve those processes, advising the audit committee on what, if any, legal advice should be sought if a criminal investigation is to proceed,considering the risk associated with corruption in every audit,Having sufficient knowledge to identify the indicators of fraud and other corrupt practices

CONCLUSION

It is not the job of internal audit directly to detect or prevent corrupt practices. This is for executive management. Internal audit’s role includes promoting anti-fraud and anti-bribery best practice, testing and monitoring systems and advising on change where it is needed