基于数据仓库的公立医院预算管理审计体系构建及相关问题探讨

Construction of Public Hospital Budget Management Audit System Based on Data Warehouse and Discussion on Related Issues

目的为了进一步创新公立医院内部审计工作方法,助力审计人员科学全面地分析内部控制相关审计数据。方法从理论基础、技术方法和实现路径三方面论述基于数据仓库的公立医院预算管理审计体系构建方法,从目标确定、审计指标设计、数据采集处理、数据仓库建模、可视化五个环节进行实践运用。结果通过可视化的方式快速锁定相关审计疑点以进一步核查。结论强化审计与大数据技术的融合,驱动内部审计工作提质增效。

Objective To further innovate the working methods of internal audit in public hospitals and help auditors scientifically and comprehensively analyze the audit data related to internal control.Methods The construction method of public hospital budget management audit system based on data warehouse was discussed from three aspects:theoretical basis,technical method and implementation path.It was applied in practice from five aspects:target determination,audit index design,data collection and processing,data warehouse modeling and visualization.Results The related audit doubts were quickly locked in a visual way for further verification.Conclusion It is needed to strengthen the integration of audit and big data technology,and drive the internal audit work to improve quality and efficiency.