The chapter readings provided cases are addressing approaches to managing health organizations for quality performance. Chapter 14 evaluates the importance of enhancing organizational performance. It is fundamental to note that organizational performance is one of the critical sectors in healthcare that should be addressed if the quality is to be guaranteed. Chapter 15 handles issues relating to corporate budgets alongside financial documents. Effective handling of financial papers and budget planning should be treated with care to ensure that healthcare organizations have enough funds to run their affairs. Chapter 16 is all about managing information in healthcare organizations. Similar to all other companies in all sectors, data is one critical aspect that determines success. Companies that handle information poorly are bound to fail. In the healthcare world, patient information is very vital. Checking all material can only be attained by a detailed inspection. The articles relate to the case provided in the fact that this is a financial issue that is not well managed by the internal auditor. An example is the failure to check all the financial records, in the form of invoices provided before making a decision. This might lead to poor management of the healthcare organization and therefore ineffective quality and performance (Awbrey, 2015).
Critique
Jack Jones, as the internal auditor for Mercy Hospital, failed to meet the auditory interviewing techniques that require a critical assessment of all documents before making a decision. For instance, he was expected to go through the entire purchase proposal provided by the company controller, ask questions and get clear explanations before raising the alarm. The auditory code of ethics and the standards for professional practice requires that auditors, both internal and external consult with organizational financial controllers and bookkeepers on matters within the accounting records before making a decision ( Fallon et al., 2013). Jack Jones, in this case, failed to consult with Mercy Hospital's financial controller before informing the board. This is a case of failed and improper interviewing techniques and should, therefore, be addressed with immediate urgency.
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Jack should have gone through the company’s past and present financial records, ask for clarification and then make a decision. It is the role of financial auditors to seek comprehensive clarification before coming up with a decision regarding financial records. Jack forgot this key section as required by the standards for professional practice. Financial auditors should also work closely with financial controllers and bookkeepers of companies in the cause of the auditing procedure ( Fallon et al., 2013). This is fundamental to help internal and external auditors conduct their work with problems. Problems in this case issues such as lack of information regarding purchasing proposals, sales records, and historical procedures regarding the financial records. In the case of Mercy Hospital, Jack is not in good terms with the financial controller of the company, and this provides the basis for his never-ending problems in regards to his audit process.
Further, on the last day of his audit, Jack arrives late at the hospital, and the feud between him and the financial controller of the organization is deepened. It is indicated that Jack came to conduct the current audit ‘armed' to deal with the financial controller. This is an improper attitude as the financial controller, as the preparer of the financial records should be Jack's close attitude as far as handling his audit work is concerned. The situation solely explains the reasons he was reprimanded and asked to return to his place of work. Nonetheless, if Jack conspires to change his attitude and relate better with the people he works with, he is bound to make things different in regards to the success of his work.
Conclusion
The case study presented in this case is that of Mercy Hospital that is conspiring to acquire the scanner. Jack, an internal auditor, is called to check the correctness of the finances involved in the purchase proposal but fails to make his mark. This is because he fails to review all the commercial invoices about the purchase, and this is contrary to the professional standards of practice and code of ethics relating to the procedure of audit. The finance department, in this case, will find difficulties harmonizing their books because of the possible recommendations given by Jack. The articles are fundamental in this case because they provide information on quality management and performance as far as financial records are concerned. The financial sector of a company is one region that determines the success or failure of a particular company. Healthcare organizations that do not manage their finances and budgets effectively might not be able to provide quality care to their patients and are therefore doomed to fail.
References
Awbrey, T. D. (2015). An exploration of quality systems in healthcare facilities . Morehead State University.
Fallon, L. F., Begun, J. W., & Riley, W. J. (2013). Managing health organizations for quality and performance . Jones & Bartlett Publishers.