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完善的内部控制体系是进一步提高医院管理水平,加强廉政风险防控机制建设的重要保障,医院内部审计部门作为对内部控制进行监督与评价的主体,通过开展各种对内部控制的专项审计工作,以促进医院规范化、科学化管理,提高资金的使用效益。本文以对医院退费的专项审计为例,浅谈医院内部审计部门如何加强对内部控制的审计。
A sound internal control system is an important guarantee for further improving the hospital management level and strengthening the building of an anti-corruption risk prevention and control mechanism. The internal audit department of the hospital, as the main body of supervision and evaluation of internal control, conducts various special auditing work on internal control, To promote the hospital standardized and scientific management, improve the efficiency of the use of funds. This article takes the special audit of the hospital refund as an example, how to strengthen the audit of the internal control of the hospital internal audit department.