公立医院内部控制评价策略实证研究

A Empirical Research on Evaluation Strategy in the Internal Control in Public Hospitals

目的分析审计专业人员在公立医院内部控制评价活动中的评价策略,为公立医院内部控制评价方法改进提供经验证据。方法以承担公立医院审计的专业注册会计师为调查对象,依据COSO五要素设计调查问卷,分析注册会计师内部控制评价决策判断行为。结果内部控制5要素在注册会计师医院内部控制评价中发挥的作用有限,控制环境、风险评估、控制活动在内部控制评价中的作用依次减弱,信息沟通、内部监督重视程度不高;财务信息质量对内部控制评价结果影响较大。结论内部控制评价在医院外部审计中没有得到足够的重视,制度基础、风险导向审计理念在公立医院审计活动尚未完全建立,建议医院审计活动中强化对内部控制的运用,以提高医院审计质量与审计效率。

Objective To analyze the evaluation strategies of audit professionals in the internal control and to provide an empirical advice for public hospitals. Methods A questionnaire was designed based on the COSO to investigate the evaluation behaviors of certified public accountants in public hospitals. Results Five elements of internal control play a limited role in the hospital for certified public accountants internal control evaluation;The role of control environment,risk assessment,and control activities in internal control evaluation in turn weakens;The information communication and internal supervision has not yet received sufficient attention;The quality of financial information has a strong impact on the internal control evaluation. Conclusion Internal control evaluation didn＇t get enough attention in the external audit of public hospital,the concept of risk-oriented audit and system foundation in the public hospital audit activities have not been fully established. This article suggests that strengthening the application of internal control in the public hospital audit activities,to improve the efficiency of audit and audit quality.