Fellner B S, Mitchell L L
Pinon Management Company, Denver, CO, USA.
Healthc Financ Manage. 1995 Sep;49(9):80-2.
In a healthcare organization, an internal control system segregates duties by function within the organization's financial operations. But segregating duties by function can result in poor internal communication that, in turn, can undermine an organization's internal processes and procedures. Effective communication can serve as an essential link between internal controls and operational effectiveness.
在医疗保健机构中，内部控制系统会在机构的财务运营中按职能划分职责。但按职能划分职责可能导致内部沟通不畅，进而破坏机构的内部流程和程序。有效的沟通可以成为内部控制与运营效率之间的重要纽带。
