公立医院内部控制审计存在的问题与对策探讨

Discussion on Problems and Countermeasures of Internal Control Audit in Public Hospitals

本研究通过访谈和案例分析,对公立医院开展内部控制审计存在的问题进行分析,针对性地提出解决对策,包括基于医院管理现状开展内部控制审计、正确看待内部控制评价与内部控制审计的关系、完善公立医院内部控制审计流程与规范、借鉴COSO内部控制框架开展内部控制审计等,以促进公立医院完善内部控制,实现高质量发展。

Through interviews and case analysis,this study analyzed the problems in the internal control audit of public hospitals and put forward targeted countermeasures,including carrying out internal control audit based on the current situation of hospital management,correctly viewing the relationship between internal control evaluation and internal control audit,improving the internal control audit process and norms of public hospitals,learning from the COSO internal control framework to carry out internal control audit,so as to promote public hospitals to improve internal control and achieve high-quality development.