公立医院智能化内部审计探析

Analysis of Intelligent Internal Audit in Public Hospitals

当前,公立医院内部审计工作存在机械性劳动过多、成效难以量化、独立性不够、数据孤岛普遍以及信息化应用不足等问题。智能化审计具有扩大审计范围、降低错误率和风险、实现实时监控等优势。公立医院应基于大数据平台,着力推进审计智能化,不断提升审计效率。

At present,there are some problems in the internal audit work in public hospitals,such as excessive mechanical labor,difficulty in quantifying results,insufficient independence,widespread data island,and insufficient information application.Intelligent auditing has advantages such as expanding audit scope,reducing error rates and risks,and achieving real-time monitoring.This requires public hospitals to focus on promoting audit intelligence and continuously improving audit efficiency based on big data platforms.