Edwards D E, Kusel J, Oxner T H
Department of Accounting, University of Arkansas-Little Rock, USA.
Healthc Financ Manage. 2000 Aug;54(8):62-4.
Two surveys of directors of internal auditing in health care conducted in 1990 and 1998 found that healthcare internal auditors are spending proportionately more time on management and operational improvement activities and less time on traditional financial/compliance activities. The average staff size has remained relatively constant, but salaries at all levels of experience have risen. More importantly, the tenure of healthcare internal auditors has increased significantly since 1990. The profile of the healthcare internal auditing director also has changed. The director is older, more experienced, and has held the position for twice as long as was the case in 1990. On the other hand, the director is more stressed and less satisfied with compensation.
1990年和1998年对医疗保健行业内部审计主管进行的两项调查发现，医疗保健行业的内部审计人员在管理和运营改进活动上花费的时间比例增加，而在传统财务/合规活动上花费的时间减少。平均员工规模保持相对稳定，但各级经验员工的薪资都有所上涨。更重要的是，自1990年以来，医疗保健行业内部审计人员的任期显著增加。医疗保健行业内部审计主管的形象也发生了变化。主管年龄更大，经验更丰富，担任该职位的时间是1990年的两倍。另一方面，主管压力更大，对薪酬的满意度更低。
