Effectiveness of the internal audit function including management focus and action on reports that cited weaknesses and other serious issues to address.
On a positive note all health care bodies broke even, including reducing management costs, however the audit office says they must continue to focus on ways to live within their means.
But the vast majority of homes never have an audit and, even when they do, most audits focus on heating and cooling, ignoring appliances and other devices, according to the study.