SUMMARY
Italian public hospitals are healthcare companies whose actions must be informed by the principles of effectiveness and their management follows the principles of efficiency and economy. The Italian Council of Chartered Accountants and Accounting Experts defines the range of actions of the Board of Statutory Auditors to prevent inadequacies. The Board of Statutory Auditors has privileged relationships with stakeholders in the management activities of the Hospitals. The Board of Statutory Auditors is a corporate body and reports to the General Manager in a hierarchical system. The function of the Board of Statutory Auditors is to control legality. The Board of Statutory Auditors verifies compliance with Italian Statute and the public hospital statute. The BSA also verifies the adequacy of the administrative and accounting organization, and the correct administration of the company, reporting any relevant facts to the region. In the event of mistakes or improper management of the hospital, they are deemed responsible, together with the hospital directors, if the damage could have been avoided if they had supervised as required by law. The purpose of this article is to report the activity and the duties of the Board of Statutory Auditors as an inspector in the management of Hospitals in Italy.
The Role of Monitoring of the Board of Statutory Auditors in the Management of the Italian Hospitals
Filippo Migliorini, Alessandro Migliorini
REVIEW, 402-407
Keywords: Board of statutory auditors, health care, hospital management, Italian hospital, public health, statutory auditors,
Table of Content: Vol. 13 (No.3) 2023 July/September
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Telemedicine and Orthopedic Surgery: A Narrative Review
Francesco Oliva, Alessandro Bartoli, Giuliano Sammaria, Gabriella Oliva, Nicola MaffulliREVIEW, 353-359 -
Changes in Proprioceptive Control in the Menstrual Cycle: a Risk Factor for Injuries? A Proof-of-Concept Study
Antonio Frizziero, Andrea Demeco, Francesco Oliva, Davide Bigliardi, Francesco Presot, Serena Faentoni, Stefano Palermi, Chiara Saglietti, Cosimo CostantinoOriginal Article, 360-367 -
Relationship between Functional and Laboratory Balance Assessment in Females with Patellofemoral Pain Syndrome
Samira Nafez, Tabassom Ghanavati, Mohammad Akbari, Noushin Khalilian-Ekrami, Zahra SalahzadehOriginal Article, 368-375 -
Long-Term Whole-Body Vibration on Knee Extensor Function: A Randomized Clinical Trial
Eduardo Khun Schimanko, Jaline Rossato, Karina Andrade Hidalgo, Renata Adam Baioco, Alberito Rodrigo de Carvalho, Gladson Ricardo Flor BertoliniOriginal Article, 376-382 -
Cross-Cultural Adaptation and Validation of the Italian Version of the Spine Functional Index
Lorenzo Pannuti, Antonio Marsocci, Francesca Curti, Giuseppe Maggi, Brunella Petrone, Ambrogio Peretti, Enzo Ruberti, Fabrizio MagnificaOriginal Article, 383-393 -
Toe-In during Sit-To-Stand Reduces Knee Adduction Moment in People with Moderate Knee Osteoarthritis
Farniaz Faroughi, Samaneh Gholami, Giti TorkamanOriginal Article, 394-401 -
The Role of Monitoring of the Board of Statutory Auditors in the Management of the Italian Hospitals
Filippo Migliorini, Alessandro MiglioriniREVIEW, 402-407 -
Targeted Injection can Improve Groin Pain Management in Osteitis Pubis: A Narrative Review
Luigi Di Lorenzo, Franceso Forte, Alfonso Maria ForteREVIEW, 408-414 -
Effects of Sliding Cupping Therapy on Pain Intensity, Fatigue Perception and Muscle Performance After a 10 Km Run: Protocol for a Sham-Controlled Randomized Clinical Trial
Maria Madalena Xavier Freitas, Emerson Levy Dutra de Almeida Filho, Ítalo Fonseca de Oliveira, Janaína de Oliveira Andrade, Emádia Bezerra Campelo, Yago Tavares Pinheiro, Leônidas de Oliveira Neto, Caio Alano de Almeida LinsOriginal Article, 415-420 -
Rehabilitation after Anterior Cruciate Ligament Reconstruction: Dry Land vs Aquatic Rehabilitation
Gennaro Pipino, Elena Tomasi, Rodrigo Mardones, Andrea Tedesco, Davide Corrado Vaccarisi, Alessio Giai Via, Raffaele BorghiOriginal Article, 421-429 -
Epidemiological Study of Foot and Ankle Injuries in Athletes: A Multivariate Logistic Regression Analysis
Lucas Plens de Britto Costa, Fernando Gonzalez Corrêa, Henrique César Monteiro Cunha, Eduardo Souza Maciel, André Vitor Kerber Cavalcante Lemos, Caio Augusto Souza Nery, Nacime Salomão Barbachan MansurOriginal Article, 430-435 -
Human Response to Plague: a Literary and Sociologic Perspective
Ilaria Morelli, Nicola Maffulli, Giuseppe M. PerettiPosition Paper, 436-439 -
Treatment for Symptomatic Calcific Tendinopathy of the Shoulder: Ultrasound-Guided Needling Lavage and Extracorporeal Shock Wave Therapy vs Extracorporeal Shock Wave Therapy. A prospective observational study
Davide Di Renzi, Susanna Zavaroni, Melissa Mazzola, Ludovica Petroselli, Andrea Antonio Bruno, Donatella Trischitta, Maria Chiara Vulpiani, Mario VetranoOriginal Article, 440-448 -
Deadlift Exercise with Shoes or Barefoot: Effects on Balance and Postural Control in Men and Women
Alex Souto Maior, Lara França da SilvaOriginal Article, 449-455 -
Physiotherapy Interventions and Assessment Methods for Diastasis Recti Abdominis in Postpartum Women: A Systematic Review Protocol
Elham Soleimanzadeh, Hakimeh Adigozali, Hanieh Salehi-Pourmehr, Tabassom Ghanavati, Fariba GhaderiReview, 456-462 -
Quality and Reliability of Trigger Finger YouTube Videos
Kadir Uzel, Mehmet Kursat Yilmaz, Mehmet Akif Cacan, Merdan ArtucOriginal Article, 463-468 -
Physical Activity in Workers with Low Back Pain is Associated with Paraspinal Muscle Mass
Zeynep Aykin Yigman, Damla Cankurtaran, Ebru UmayOriginal Article, 469-475 -
Three-Dimensional Silicon Mold Analysis of the Carpal Tunnel: A Morphometric Study in Human Cadavers
Melanie Rose Dsouza, Anil K. Bhat, Sneha Guruprasad Kalthur, Samuel Allwyn JoshuaOriginal Article, 476-483 -
Peripheral Muscle Function and Myoelectric Activity of the Suprahyoid Region in Deglutition of Post-COVID-19 Patients
Viviane Bohrer Berni, Juliana Alves Souza, Tamires Daros dos Santos, Erica Andrea Vega Arteaga, Ana Carolina Leonardi Dutra, Isabella Martins de Albuquerque, Angela Ruviaro Busanello Stella, Adriane Schmidt PasqualotoOriginal Article, 484-493 -
The “Fat or Fit Paradox” in Postmenopausal Women: A Cross-Sectional Study on the Association Between Skeletal Muscle Mass, Adiposity, and Muscle Strength
Nurdiana Z. AbidinOriginal Article, 494-503 -
Whole-Body Vibration to Enhance Skeletal Muscle Performance and Flexibility in Healthy Adults: A Narrative Review
Mariam A. Ameer, Ammar M. Al AbbadReview, 504-515