The review of the suitability of the procedures used by the entity for documenting the OR management processes.
. The verification of the existence of action plans, proposed by those responsible for the organizational areas, to mitigate identified and quantified ORs, as well as the confirmation of their effectiveness.
. In addition, internal audit will monitor that information from OR management systems is incorporated and considered in the decision-making process.
The objective of this paper is to provide a global perspective of the OR management framework from an internal audit viewpoint.
These notes are not intended as a comprehensive manual of internal audit, but rather a general guide to auditin