How is your materiel management audit program?

Abstract

This article has provided a view from the auditor's eyes of some key components inherent in a sound materiel management system. Every system, however, has its own unique characteristics, some of which may contain internal control situations that are not addressed herein. Although most will apply, not every comment contained in this article will be practical to all systems. The hospital size, utilization, patient mix, service mix, physical outlay, organizational structure, financial condition, and management philosophy will all have an influence on the role of materiel management. Automation of various materiel management functions can be beneficial by providing informational and control enhancements not feasible in a manual system. However, automation also raises new internal-control concerns that need to be addressed. Strong internal control techniques and compliance with adequate policies and procedures will prepare materiel management for its role in future hospital operations.