对新形势下医院内部审计的探讨

Hospital Internal audit of the new Situation

医院内部审计就是内部审计机构和审计人员对医院的财务收支,经济活动的真实,合法和效益进行独立监督审核的行为。医院内部审计的主体是医院的内部审计机构或内部审计人员;内部审计的性质是医院内部的一种评价活动;内部审计的评价对象主要包括内部控制的有效性、财务信息的真实性和完整性及医疗活动的效率和效果。本文通过对医院内部审计存在问题、作用、地位的分析,找出了解决医院内部审计的途径和方法。

Hospital internal audit internal audit institutions and auditors of financial revenue and expenditure of the Hospital,Real economic activity,Behavior of legitimate and effective independent oversight audit。Hospital internal audit body is the hospital’s internal audit agency or internal auditors; The nature of the internal au- dit is an evaluation activities within the hospital; The evaluation of the internal audit object,including the effectiveness of internal controls,the authenticity and integrity of financial information and medical activities,the efficiency and effect。Hospital internal audit problems,the analysis of the role,status,Find ways and means to solve in- ternal hospital audit。