PDCA循环在医院内部审计建设中的运用

Application of PDCA Cycle in Internal Audit Construction of Hospitals

PDCA循环是全面质量管理的有效工具。应用PDCA循环管理工具,查找医院内部审计存在的问题,分析原因,并针对主要因素制定解决措施。通过健全内部审计制度,拓展审计业务范围,强化审计整改,提升审计人员素质,推进审计信息化,医院内部审计建设得到了明显提升。并对PDCA循环与审计业务流程之间关系以及构建基于PDCA循环的审计整改模式等进行了探讨。

PDCA cycle is an effective tool for total quality management to find the problems in the hospital internal audit,analyze the reasons,and formulate the solutions to main factors for the development.With the improvement of internal audit system,expansion of the scope of audit business,strengthening of rectification of audit,improvement of the quality of auditors,and promotion of the informatization of audit,the construction of hospital internal audit has been significantly improved.The relationship between PDCA cycle and audit process,and the construction of audit rectification mode based on PDCA cycle are also discussed.