公立医院基建工程全过程跟踪审计风险防范策略研究

Research on Risk Prevention Strategy of Whole Process Follow-up Audit in Public Hospital Infrastructure Project

以公立医院基建工程审计实案为例,通过全过程跟踪审计新模式在F公立医院基建工程审计的应用,总结归纳F公立医院基建工程全过程跟踪审计实效,并分析研讨全过程跟踪审计风险分布状况,根据F公立医院在全过程跟踪审计各个阶段风险分布状况情况,归纳总结基建工程全过程跟踪审计风险具体表现形式,进行基建工程全过程跟踪审计风险成因分析,最终研究制定出公立医院基建工程全过程跟踪审计风险具体控制策略。

Taking the audit of public hospital infrastructure projects as an example, through the application of the whole process tracking audit new mode in F public hospital infrastructure project audit, this paper summarizes the effectiveness of the whole process tracking audit,analyzes and discusses the distribution of audit risk. According to the risk distribution of each stage, paper summarizes the specific forms of whole process tracking audit risk in infrastructure project, then analyzes the causes of audit risk, finally researches and formulates the specific control strategy of tracking audit risk in the whole process of infrastructure project.