摘要
文章简要分析了公立医院内部审计实施风险导向审计的必要性,参照国际国内风险评估框架,结合公立医院风险管理现状,建立了公立医院风险导向模型和应用内涵,以指导公立医院进行内部风险导向审计,为今后深入开展内部审计工作提供借鉴。
Risk-oriented internal audits are required for public hospitals.Based on the international and domestic risk assessment frameworks and the current status of public hospital risk management in China,we developed a risk-oriented model for internal audits in a public hospital,with an attempt to further optimize the internal risk-oriented audits in the hospital.
作者
杨亮亮
Yang Liangliang(Audit Office of Beijing Shijitan Hospital,Capital Medical University,Beijing 100038,China)
出处
《中国医疗管理科学》
2020年第3期33-36,共4页
Chinese Journal Of Medical Management Sciences
关键词
内部审计
风险导向
风险评估
公立医院
Internal audit
Risk-oriented
Risk assessment
Public hospital
