Troyer Glenn T, Brashear Andrea D, Green Kelly J
Indianapolis-based law firm of Krieg DeVault LLP and is a past president of ASHRM.
J Healthc Risk Manag. 2005;25(3):29-34. doi: 10.1002/jhrm.5600250309.
Triggered by corporate scandals, there is increased oversight by governmental bodies and in part by the Sarbanes-Oxley Act of 2002. Corporations are developing corporate governance compliance initiatives to respond to the scrutiny of regulators, legislators, the general public and constituency groups such as investors. Due to state attorney general initiatives, new legislation and heightened oversight from the Internal Revenue Service, nonprofit entities are starting to share the media spotlight with their for-profit counterparts. These developments are changing nonprofit health care organizations as well as the traditional role of the risk manager. No longer is the risk manager focused solely on patients' welfare and safe passage through a complex delivery system. The risk manager must be aware of corporate practices within the organization that could allow the personal objectives of a few individuals to override the greater good of the community in which the nonprofit organization serves.
受企业丑闻的触发，政府机构加强了监管，部分原因是2002年的《萨班斯-奥克斯利法案》。企业正在制定公司治理合规举措，以回应监管机构、立法者、公众以及投资者等选民团体的审查。由于州检察长的举措、新立法以及美国国税局加强的监管，非营利实体开始与营利性实体一同成为媒体关注的焦点。这些发展正在改变非营利性医疗保健组织以及风险管理者的传统角色。风险管理者不再仅仅专注于患者的福利以及在复杂的医疗服务体系中安全就医。风险管理者必须了解组织内部的企业行为，这些行为可能会使少数人的个人目标凌驾于非营利组织所服务社区的更大利益之上。
