公立医院内部审计存在的问题与思考  

Discussion on Problems in Internal Audit in Public Hospitals

作　　者：朱优红[1] 

机构地区：[1]北京大学人民医院

出　　处：《医院管理论坛》2016年第10期6-8,共3页Hospital Management Forum

摘　　要：目的探讨新形势下加强公立医院内部审计工作的途径及效果。方法在总结公立医院内部审计管理背景的基础上,分析公立医院传统内部审计存在的问题并提出改进对策。结果从公立医院传统内部审计存在的问题入手,分析其产生的原因,并提出改善思路。结论新形式下公立医院内部审计通过将审计重心前移、重视后续审计开展及效果、与外部审计工作协调互补、开展内部控制专项审计、加强内部审计队伍建设及内部审计的自我营销等方式可以有效加强医院内部审计及实施效果。Objective To explore methods of improving the management of internal audit in public hospitals. Methods Reviewed the new situation and problems of internal audit in public hospitals, and put forward improvement measures. Results By analyzing the causes of problems in internal audit in public hospitals, improvement measures were put forward. Conclusion In the new situation, public hospitals could improve the management of internal audit by moving the focus towards, attaching importance to follow-up audit, coordinating with external audit, implementing audit of internal controls and strengthening internal audit team building and self marketing.

关 键 词：公立医院 内部审计 内部控制 

分 类 号：R197.3[医药卫生—卫生事业管理]