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Financial internal controls in healthcare organizations

Tom Ealey ( is a professor at Alma College in Michigan. Tom has decades of experience in fraud prevention and healthcare consulting, administration, compliance, and revenue cycle management. Tina Rolling ( is an associate professor at Alma College in Michigan. Tina is an expert in accounting systems design, accounting technology, internal controls, and embezzlement investigations.

Internal controls are a critical performance duty in organizations of all sizes, any taxation format, and any type of ownership format. The creation, implementation, and operation of appropriate internal control policies and procedures is a primary duty of senior management and ownership, directed and monitored by the board.

Healthcare organizations must operate two distinct internal controls structures: the routine financial and reporting structure and the special internal controls required for a complex and highly regulated revenue management cycle.

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