研究型审计模式下公立医院信息系统内部审计实施路径探索

Internal Audit of Public Hospitals Information System under the Research-Based Audit Model

研究型审计是新时代赋予审计的新内涵、新理念。文章在分析新形势下加强研究型审计和公立医院信息系统内部审计现实必要性的基础上,结合医院信息系统特点和内部审计目标,探索研究型审计在公立医院信息系统内部审计中的实施路径,以期为公立医院开展研究型审计提供参考和借鉴。

Research-based auditing is a new connotation and concept given to auditing in the new era.On the basis of analyzing the necessity of strengthening research-oriented auditing and internal auditing of public hospital information systems under the new situation,combined with the characteristics of hospital information systems and internal auditing objectives,it explores the implementation path of research-oriented auditing in internal auditing of public hospital information systems,in order to provide references and inspiration for public hospitals to carry out research-oriented auditing.