Auditing Solomon Islands' health and medical governance

Purpose – This paper seeks to analyse the audit findings, by the Auditor General’s Office of the Solomon Islands, of the Ministry of Health and Medical Services, Solomon Islands’ main health and medical agency that aims to coordinate the country’s health and medical services. Design/methodology/appr...

Full description

Bibliographic Details
Main Author: Brown, Alistair
Format: Journal Article
Published: Emerald Group Publishing Limited 2013
Online Access:http://hdl.handle.net/20.500.11937/12576
_version_ 1848748112441507840
author Brown, Alistair
author_facet Brown, Alistair
author_sort Brown, Alistair
building Curtin Institutional Repository
collection Online Access
description Purpose – This paper seeks to analyse the audit findings, by the Auditor General’s Office of the Solomon Islands, of the Ministry of Health and Medical Services, Solomon Islands’ main health and medical agency that aims to coordinate the country’s health and medical services. Design/methodology/approach – Using electronic data from annual reports, audit findings on the Solomon Islands’ Ministry of Health and Medical Services are textually analysed over a six year period (2006-2011) to detect the milieu of reporting by Solomon Islands’ main health agency. Findings – Over a six year period, the Ministry of Health and Medical Services consistently found it difficult to generate accurate and timely annual reports as mandated by legislation. Critical governance issues of internal control, asset management, stock control and bank reconciliations are given short shrift by the Ministry.Research limitations/implications – The findings presented here are derived exclusively from textual analysis rather than through the medium of open-ended questionnaires and mixed methodological techniques. However, the paper used authoritative local texts and explanations to overcome these limitations. Practical implications – In low-income countries, audit findings need to be fully integrated in the governance of the national health and medical services. The findings presented here provide practical guidance for those considering developing or improving health and medical services in low-income countries. Originality/value – Local audit findings have the major potential for improving health and medical services in low-income countries within existing resource constraints. The audit findings presented here have relevance to the entirety of health and medical systems in low-income countries.
first_indexed 2025-11-14T06:59:52Z
format Journal Article
id curtin-20.500.11937-12576
institution Curtin University Malaysia
institution_category Local University
last_indexed 2025-11-14T06:59:52Z
publishDate 2013
publisher Emerald Group Publishing Limited
recordtype eprints
repository_type Digital Repository
spelling curtin-20.500.11937-125762017-09-13T14:56:52Z Auditing Solomon Islands' health and medical governance Brown, Alistair Purpose – This paper seeks to analyse the audit findings, by the Auditor General’s Office of the Solomon Islands, of the Ministry of Health and Medical Services, Solomon Islands’ main health and medical agency that aims to coordinate the country’s health and medical services. Design/methodology/approach – Using electronic data from annual reports, audit findings on the Solomon Islands’ Ministry of Health and Medical Services are textually analysed over a six year period (2006-2011) to detect the milieu of reporting by Solomon Islands’ main health agency. Findings – Over a six year period, the Ministry of Health and Medical Services consistently found it difficult to generate accurate and timely annual reports as mandated by legislation. Critical governance issues of internal control, asset management, stock control and bank reconciliations are given short shrift by the Ministry.Research limitations/implications – The findings presented here are derived exclusively from textual analysis rather than through the medium of open-ended questionnaires and mixed methodological techniques. However, the paper used authoritative local texts and explanations to overcome these limitations. Practical implications – In low-income countries, audit findings need to be fully integrated in the governance of the national health and medical services. The findings presented here provide practical guidance for those considering developing or improving health and medical services in low-income countries. Originality/value – Local audit findings have the major potential for improving health and medical services in low-income countries within existing resource constraints. The audit findings presented here have relevance to the entirety of health and medical systems in low-income countries. 2013 Journal Article http://hdl.handle.net/20.500.11937/12576 10.1108/CGIJ-01-2013-0002 Emerald Group Publishing Limited restricted
spellingShingle Brown, Alistair
Auditing Solomon Islands' health and medical governance
title Auditing Solomon Islands' health and medical governance
title_full Auditing Solomon Islands' health and medical governance
title_fullStr Auditing Solomon Islands' health and medical governance
title_full_unstemmed Auditing Solomon Islands' health and medical governance
title_short Auditing Solomon Islands' health and medical governance
title_sort auditing solomon islands' health and medical governance
url http://hdl.handle.net/20.500.11937/12576