Health care internal auditing: an extension of a previously reported study

The second of two articles dealing with a survey of health care internal auditing in the United States. The first article appeared in Vol. 7 No. 6, 1992. The second article builds on the first and deals with: the allocation of time to various internal audit activities and the rationale employed to determine such allocations; the structure of the board of directors and the relationship of the board to the internal audit function; the power, conflict and risks associated with health care entities; and finally the working relationship that exists between the internal and external auditors.