Investigative auditing
Costin, J.; Weiner, S.
Journal of Healthcare Protection Management Publication of the International Association for Hospital Security 1(3): 31-35
1985
ISSN/ISBN: 0891-7930 PMID: 10272298 Document Number: 248067
The use of traditional audit approaches, such as those employed by the accounting profession, frequently fail to uncover losses or the causes of such losses in an operation such as hospital linen. In this article, the authors describe a different type of audit, called Investigative Auditing, and relate how it was used at one institution to uncover a serious theft problem and recommend better techniques.