Foundations for Audit Methodology in Medical Institutions

Pesennikova E. V.
Candidate of Medical Sciences¹

Gridnev O.V.
Doctor of Medicine, Assistant Professor¹

Kuchits S. S.
Applicant¹

Grizhanchuk A. M.
Doctor Applicant¹

Gadaborshev M. I.
Candidate of Medical Sciences, Assistant Professor¹

Marchenko S. D.
Candidate of Physical Sciences, Assistant Professor¹

Gerasimova K. V.
Candidate of Medical Sciences¹

1 - I.M. Sechenov First Moscow State Medical University of the Ministry of Health of the Russian Federation

Pesennikova E.V., e-mail: e.v.pesennikova@gmail.com

None declared.

The study had no sponsorship.

In the context of the global financial crisis, there is a shortage of budget resources, which exacerbates the problem of meeting the social needs of Russian citizens, including in medical services. Currently, there is an active reform of audit activities associated with changes in the system of international relations, integration processes, restructuring of the institutional structures of business entities in the country and their assets. The principal problem in these conditions is the further development of the organization and methodology of audit activities and its methodological reference to business entities of different organizational and legal forms. Purpose: to analyze the current situation on the audit of medical organizations and justify the need to create a methodology for its implementation. Method of research. The paper used methods of content analysis, monographic, analytical.

medical organization, audit, methodology, quality

10.29234/2308-9113-2018-6-4-120-130

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