Improvement of the method of audit in the conditions of medical communal establishment

Grygoreta Oleksandrivna Korol, Alina Oleksandrivna Bezgodkova, Valeria Yurievna Grygorieva


The authors analyse the current organization of monitoring and auditing of public healthcare facilities. They study views of domestic and foreign researches regarding use of statistical sampling during inspections and audit work. It is shown that there are virtually no studies available to use the statistical sampling methods during inspections at public healthcare institutions. The authors develop suggestions aimed to improve inspections utilizing statistical sampling method with stratification. They work out inspection procedures and detail its key stages, which include: sequence of determination of the general volume of inspection; guidelines for dividing it into groups (strata) and subgroups; choosing groups and subgroups for integral and selective analysis; steps of selective analysis; methods of analyzing errors that have been made during inspection; rules of making a revision report. An example of capital assets inspection at a public healthcare facility is given. 


public healthcare facility; monitoring; auditing; economic analysis; statistical methods for sample surveys; stratification

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Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa

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