Internal auditing is an independent assurance and consulting activity aimed at supporting the achievement of organizational objectives and improving risk management, control, and governance processes. Originally limited to the private sector, it has gained increasing significance in the public sector and healthcare in recent years.
However, approaches to its implementation and utility in these sectors remain largely unexplored. Utilizing a case study methodology involving seven Italian healthcare organizations, this study explores organizational arrangements and, when applicable, investigates the impact of regional norms and regulations on Internal Auditing practices.
Camilla Falivena is a Junior Researcher at SDA Bocconi, in the Government, Health, and Not-for-Profit Division. She holds a Ph.D. in Public Management and Governance from the University of Rome Tor Vergata. Her research interests encompass three primary areas: public sector accounting, accounting and accountability for sustainability, and management control in healthcare organizations and local governments.
Link zoom: https://unibocconi-it.zoom.us/j/94944473394?pwd=RThZTUd2aUp3SE56anpNa3ZkZzQydz09
Meeting ID: 949 4447 3394
Lunch bags at the end of the meeting: for those willing to participate in person, click here before the 11th of January.