The Role of Monitoring of the Board of Statutory Auditors in the Management of the Italian Hospitals

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.