مقاله انگلیسی رایگان در مورد گزارش حسابرسی به عنوان یک متغیر وابسته – الزویر 2017

The Law 27/2002, of the 8th November, improved and applied by the Decree-Laws n◦ 233/2005, of the 29th December, and 244/2012, of the 9th November, establish the legal framework for the management of the large Portuguese public hospitals which were transformed into public establishments of a business nature, as limited liability companies (SA) and, later, as corporate public entities (EPE). This change in paradigm had an underlying liberal philosophy, as a general principal, based on the freedom of choice of health establishment, a service in real time and the rigorous compliance of the professional, ethical and deontological norms. This new philosophy is equally based on adequate provisional management instruments: plans of annual and multiannual activity and budgets. In addition, to accompany and control this new management strategy, all hospitals were part of a rigorous accountability process based on an evaluation founded on indicators measuring their performance and efficiency, despite the management of a public hospital being different from the management of a private hospital. Alongside with this supervision of the management activity, a statutory auditor (ROC) controls the accountability process where the internal auditor proceeds to the internal control in the financial, operational, IT and human resources accounting areas. The auditors’ fees in the Portuguese public hospitals, in the form of a public corporate entity, are not defined in terms of public procurement, with the lowest price criterion. The auditors are appointed by the Ministry of Finance and currently their fees represent 22.5% of the salary of the Chairman of the Board of Directors, which amounts to a little more than D 1000 (Article 15 of Decree Law 18/2017 of February 10). The appointment is made by the Ministry of Finance, which holds 100% of the shareholder control of EPE Hospitals. The reasons multinational auditors have not been appointed are unknown to us, however, it is understood that this measure avoids further strengthening the existing audit oligopolies.