卫生机构内部审计“客观性”威胁因素与管理对策

Threat Factors and Management Countermeasures of the Objectivity of Internal Auditing in Health Institutions

国际内部审计协会(IIA)提出了内部审计“客观性”威胁因素综合性框架,包括:自我检查威胁、社会压力威胁、经济利益威胁、私人关系威胁、熟悉程度威胁、文化种族与性别歧视威胁、认知偏差威胁。问卷调查显示,这些因素威胁着卫生机构内部审计的“客观性”。对此提出卫生机构内部审计“客观性”管理对策:加强对内部审计“客观性”管理的宣传,充分保障内部审计的战略地位和活动范围,严格对内部审计人员“客观性”管理要求,建立严谨的内部审计服务内部控制制度,健全内部审计重大项目结果复核制度。

The International Institute of Internal Auditors(IIA)has proposed a comprehensive framework for the threat factors of the objectivity of internal auditing,including:the threats of self-examination,social pressure,economic interests,personal relationships,familiarity,cultural race and gender discrimination,and cognitive bias.The survey results show that these factors threaten the objectivity of internal auditing in health institutions.In response,this article proposes management strategies for the objectivity of internal auditing in health institutions,including strengthening the publicity of the objectivity management of internal audit,fully ensuring the strategic position and scope of activities of internal auditing,strictly requiring the objectivity management of internal auditors,establishing a rigorous internal control system for internal auditing services,and improving the system for reviewing the results of major internal auditing projects.