The Rationale For A Method Of Auditing Medical Organizations

Abstract

Stasevich N. Y., Basilyeva T. P., Grizanchuk A.M., Latynin E.O.

Relevance In the context of the global financial crisis, there is a shortage of budgetary resources that exacerbates the problem of meeting the social needs of the Russian citizens, including medical services.
Currently, there is an active reform of audit activities associated with changes in the system of relations between countries, integration processes, restructuring of the institutional structure of business entities in the country and their assets. The central problem in these conditions is the further development of the organization and methodology of audit activity and its methodological binding to business entities of different organizational and legal forms.
Purpose: to analyse the current situation on the audit of medical organizations and to justify the need to create a methodology for its implementation.
Method of Research The paper used the method of content analysis, monographic and analytical methods. 5 internet resources were analysed: http://docs.cntd.ru/document; https://www.lawmix.ru; https://cyberleninka.ru; http://www.consultant.ru/document; https://www.garant.ru, and the main legal document defining the procedure for audit of medical organizations: International standards on auditing and other international documents, approved by Order f the Ministry of Finance of Russia No. 2?½ dated 09/01/2019.