A common misconception about internal controls is that they only relate to financial matters. One example of non-financial internal controls are those used at hospitals to reduce to very low levels the risks that one patient would be mistaken for another or that a patient would receive the wrong medication.
- When a new patient is admitted into a hospital even before leaving the registration desk the registrar checks a photo ID card and then affixes a bracelet to display vital information such as the patient's name, nature of hospitalization, account numbers, date of admission and the patient's doctor's name.
- If a patient needs Introvenous medication, the supply bag cannot be hung over that patient's bed or stretcher unless the chart is signed by two Registered Nurses attesting to having compared the doctor's order to the lable on the bag before it was hung.
- At one time when patients was prescribed a regular medication before being admitted to the hospital they were directed to leave those home so that the hospital pharmacy could benefit from the business of supplying those medicines. However, to reduce the likelihood of errors by the hospital pharmacy, patients are not encouraged to bring thier prescribed medicines with them unless directed otherwise by their doctors.
The reason for presenting these examples of non-financial internal controls is to show that good controls are needed to safeguard any valuable asset that may otherwise be vulnerable. There can not be any asset that is more valuable or worthy of our best care than a human life.
If you can think of other examples of internal controls, please comment back to Stu on Patrol.
