医院信息系统在内审工作中的作用

The Role of Hospital Information System in Internal Audit

随着信息技术的发展,运用信息技术对医院审计进行管理已成为必然趋势。在信息化条件下内审管理模式发生转变,某院充分利用信息系统对医院的经济运行数据进行动态实时监控,促进医院管理水平和经济效益的提高。以该医院审计的实际工作出发,内审工作利用信息化系统已经应用在医院的收费系统、药品管理系统、耗材管理系统、物资管理系统、科研经费管理系统等方面。通过对数据分析挖掘,信息化审计展现出数据全面准确、快速高效、有利于内部控制等优势。其改变了传统内审的理念,也对内部审计工作提出了新的挑战。提出要在预警工作、信息安全、共享发展、人才培养等方面不断改进,进而体现信息系统提升内部审计的质量和效能。

With the development of information technology,using information technology to manage hospital audit has become an inevitable trend.Under the information condition,the internal audit management mode has been transformed.A hospital makes full use of the information system to monitor the economic operation data of the hospital dynamically and real-time,so as to promote the improvement of the hospital management level and economic benefits.Based on the actual work of the hospital audit,the internal audit work has been applied in the hospital’s charging system,drug management system,consumable management system,material management system,scientific research funds management system,etc.Through data analysis and mining,information audit shows the advantages of comprehensive and accurate data,fast and efficient,and conducive to internal control.It has changed the traditional concept of internal audit,but also put forward a new challenge to the internal audit work.It is proposed to improve the early warning work,information security,sharing development,personnel training and other aspects,so as to reflect the information system to improve the quality and efficiency of internal audit.