Author(s)
  Mitchell, Leon L., Fellner, Brian S.

Source
  Healthcare Financial Management Sep 1995, v49n9, p. 80-82 (3 pages)

Abstract:
  In a healthcare organization, an internal control system segregates duties by function within the organization's financial operations. But segregating duties by function can result in poor internal communication that, in turn, can undermine an organization's internal processes and procedures. Effective communication can serve as an essential link between internal controls and operational effectiveness. All members of the accounting staff should know what activities are performed by other employees who participate in the sequence of related financial operations and how their work affects the sequence of operations. The financial staff in healthcare facilities, therefore, should broaden their awareness of clinical activities and health care processes, not just the financial areas. Chief financial officers of healthcare organizations must ensure that all barriers to communication are removed.