The internal auditor is directed by the Internal Audit Law, 1992, which stipulates that all public institutions must undergo internal auditing by an internal auditor.
The purpose of internal auditing at the hospital
Internal auditing is an independent and objective active evaluation and consultation activity that is designed to add value and improve operations and work processes at the hospital.
Internal auditing serves as an internal management resource that is intended to help hospital management and promote the organization's objectives while improving its work methods and protecting the public interest.
The scope of internal auditing covers all the hospital’s units and departments, in all areas of operations.
Confidentiality
The internal auditor and those representing them will keep all documents or information that come into their possession through performance of their work confidential, unless disclosure is necessary to perform their job as required by law or if disclosure is mandated by law.
Functions
Among other functions, the internal auditor will examine:
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Whether the operations of the public institution for which they serve as auditor and its officers and employees are proper in terms of compliance with the law, maintain proper governance, act with integrity and work towards efficiency and streamlining, and whether they are effective in achieving the targets set for them;
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Whether the public institution's binding directives are followed;
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Management of the public institution’s assets and liabilities, including its accounting, how it protects its property, maintains and invests its funds;
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Whether decisions at the public institution are made in accordance with proper procedures.
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If the public institution is an auditing body as set out in paragraph (1) or (3) of the definition of a public institution in Section 1 (hereinafter - Auditing Body) - resolution of the shortcomings indicated by the State Comptroller.
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The internal auditor will conduct the audit according to the accepted professional standards. | 
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