POSSUM: a scoring system for surgical audit

A strategic plan helps guide the development of the internal audit function.The plan is more than a point-in-time risk assessment. It formally defines thevalue proposition of the new function, the customers it serves and the value itwill create now and into the future. It outlines operational tactics to achievekey objectives as well as functional management responsibilities. The plan also addresses funding and human resource needs both initially andover a three-to-five year horizon. Key assumptions and benchmarks comparingthe plan against third-party data are generally included. The plan may alsoconsider the costs and benefits of using differing approaches to achieve thedesired...
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POSSUM: a scoring system for surgical audit