重大疫情防控期和常态下公立医院内部审计探讨

Discussion on the Internal Audit of Public Hospitals under the Normal Period of Major Epidemic Prevention and Control

通过分析重大疫情防控特殊时期医院内部审计工作面临的新问题和新挑战,提出从调整审计方法、前置审计关口、突出审计重点三个方面优化内审工作,并建议借助内审优势形成重大疫情防控常态化的监督防线。

Through analyzing new problems and new challenges faced by the internal audit work during the period of epidemic prevention and control special hospital,audit method,pre-audit pass from regulation is put forward and strengthen cooperation,highlighting key linkage to optimize the internal audit work,and suggested to take advantage internal audit form a major epidemic prevention and control of the normalized supervision of defense.