Abstract
Outsourced clinical and nonclinical services have become widespread since the beginning of the Healthcare Transformation Project in the 2000s in Turkey. The objective of ensuring efficient use of resources requires the control and auditing of outsourced clinical and nonclinical services in healthcare organizations. However, there has been no study performed on the effectiveness of inspections and audits of outsourcing in healthcare organizations. Therefore, the control and auditing of outsourced services in healthcare organizations constitutes the subject of this study. The purpose of the study is to assess whether the ISAE 3402 standard is applicable for the control and auditing of support services purchased in private healthcare organizations and to explain through a model how the ISAE 3402 standard will be implemented. To achieve the objective of the study, a survey was conducted on the managers of 25 private healthcare organizations that are included in a Private Healthcare Group with a Hospital Chain. (The private healthcare group did not give consent to the disclosure of its title.) The data obtained were analyzed by using cross-examination, single and multiple frequency analysis, and descriptive statistics. As a result of the analysis of the data obtained from the study, it was revealed that nearly half of the private hospital managers who participated in the study had heard about the ISAE 3402 standard and the vast majority believed that the assurance engagement conforming to this standard was feasible in the private healthcare industry. Moreover, it was explained via a model how the ISAE 3402 Standard would be applicable.
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Notes
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Articles 12–17 in Chapter Four of the Directive dated 05.08.2014 and numbered 1449 on the Procedures and Principles of Audits on Private Healthcare Institutions and Organizations by Provincial Directorates of Health.
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Atabay, E., Dinç, E. (2020). Outsourced Services in Private Healthcare Organizations and ISAE 3402 Assurance Engagement: A Research Focused on Turkey. In: Çalıyurt, K. (eds) Integrity, Transparency and Corruption in Healthcare & Research on Health, Volume I. Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application. Springer, Singapore. https://doi.org/10.1007/978-981-15-1424-1_3
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