关于风险导向审计在医院内部审计中的应用  

On the application of risk-oriented audit in hospital internal audit

作　　者：崔雨晴[1] Cui Yuqing

机构地区：[1]济宁市第一人民医院

出　　处：《财富生活》2020年第2期5-6,共2页Fortune Life

摘　　要：现代医院内部审计开展过程中经常对风险导向审计进行应用,为了使风险导向审计的作用能够得到了合理发挥。首先,介绍了风险导向审计在医院中应用的必要性;其次,阐述了风险导向审计在医院内部中合理应用有效措施;最后,对应用风险导向审计期间需要注意的问题进行了总结。risk oriented audit is often applied in the development of modern hospital internal audit,in order to make the role of risk oriented audit can be reasonably played.Firstly,the necessity of riskoriented audit in hospital is introduced.Secondly,it expounds the reasonable and effective measures of risk-oriented audit in hospital.Finally,the paper summarizes the problems that should be paid attention to during the application of risk oriented audit.

关 键 词：风险导向 医院内部审计 审计理念 信息技术 

分 类 号：F23[经济管理—会计学]