医院内部审计系统的信息化研究与实现

Research and Realization of Informatization of the Hospital Internal Audit System

目的:从医院内部审计的实际工作出发,研究医院内部审计信息化系统的设计及建设,将传统的手工审计信息化。方法:对接医院已有信息系统如HIS、预算系统、物资管理系统、药品管理系统、财务系统等信息化系统现有数据,通过数据挖掘技术,实现医院预算审计、收入审计、资金审计的智能化、自动化。结果及结论:信息化审计系统的研究与实现将改变组织模式和管理机制等要素的制约现状,最大限度地发挥风险管理、内部控制及内部审计的价值。

Objective： To study the necessity of the design and construction of the hospital internal audit information system, based on the actual work of the internal audit of the hospital, and the traditional manual audit information. Methods： The existing data of information systems, such as HIS, budgetary system, material management system, drug management system, financial system and so on, are available in the hospital. Through data mining technology, the intelligence and automation of hospital budget audit, income audit, capital audit are realized. Results ＆ Conclusion： The foundation of information audit will effectively promote the fundamental transformation of its working mode, break through the bottleneck of human resources, financial resources, material resources, time and other resources, change the status of the factors such as the organization mode and management mechanism, and finally realize the risk management, internal control and internal audit resources intensive.