Rouen 2003
Collected papers of the seminar held in Rouen in January 2003

International Seminar
“Auditing in hospitals sector
A comparative approach of audit practice in three countries –
France, Germany and the United Kingdom”
Rouen, 29 January 2003
- presentations and other documents available in English -
WELCOME AND OPENING SESSION
FIRST SESSION (PLENARY) - OVERALL ARRANGEMENTS IN HEALTH CARE AND HOSPITAL AUDITING
Management arrangements,financial arrangements and external audit arrangements including responsibilities
SECOND SESSION (PLENARY) - INTRODUCTION OF VALUE-FOR-MONEY AUDIT WORKSHOPS
WORKSHOP 1 - Comprehensive audit of a local hospital in a German Land
Examination of sound financial management and related legality issues with different audit subjects and techniques
WORKSHOP 2 - VFM audit approach in the United Kingdom
Case study: Audit on operating theatres
Review of aspects of hospital arrangements concerning operating theatres in order to determine whether these are adequate to secure economy, efficiency and effectiveness in the use of resources
WORKSHOP 3 - VFM audit approach in France
Case study: Audit on medical equipment
Review of existing systems and procedures linked with the effectiveness of medical equipment procurement and management practices
THIRD SESSION (PLENARY) - FINANCING OF HOSPITALS
Hospital budgets:composition and funding. Outline arrangements for monitoring performance against the budget. Audit role at national/regional level. Consequences of overspending.
CLOSING SESSION (PLENARY) - OVERALL CONCLUSIONS
International Seminar
“Auditing in hospitals sector
A comparative approach of audit practice in three countries –
France, Germany and the United Kingdom”
Rouen, 29 January 2003
- presentations and other documents available in English -
WELCOME AND OPENING SESSION
FIRST SESSION (PLENARY) - OVERALL ARRANGEMENTS IN HEALTH CARE AND HOSPITAL AUDITING
Management arrangements,financial arrangements and external audit arrangements including responsibilities
SECOND SESSION (PLENARY) - INTRODUCTION OF VALUE-FOR-MONEY AUDIT WORKSHOPS
WORKSHOP 1 - Comprehensive audit of a local hospital in a German Land
Examination of sound financial management and related legality issues with different audit subjects and techniques
WORKSHOP 2 - VFM audit approach in the United Kingdom
Case study: Audit on operating theatres
Review of aspects of hospital arrangements concerning operating theatres in order to determine whether these are adequate to secure economy, efficiency and effectiveness in the use of resources
WORKSHOP 3 - VFM audit approach in France
Case study: Audit on medical equipment
Review of existing systems and procedures linked with the effectiveness of medical equipment procurement and management practices
THIRD SESSION (PLENARY) - FINANCING OF HOSPITALS
Hospital budgets:composition and funding. Outline arrangements for monitoring performance against the budget. Audit role at national/regional level. Consequences of overspending.
CLOSING SESSION (PLENARY) - OVERALL CONCLUSIONS