Research On The Internal Audit Of Material Management Service In Public Hospitals

Public hospitals are the main body of medical service system.At present,the reform of public hospitals with the core of deepening the reform of the medical and health system and promoting the construction of a healthy China has entered the deep water area as the main body of the medical system.The success of its reform is particularly important for the health care system as a whole.The material management of the hospital affects the medical quality of the hospital,and is related to the interests of patients and the cost of medical treatment.In the aspect of material management,internal auditors should examine and supervise the procurement plan of materials,the process of procurement bidding and the receiving and scrapping stage of materials,so as to help hospitals effectively avoid the planned risks,and the contract risks should be as follows:And price risk,quality risk,acceptance risk and other operational risks.If auditors can not effectively supervise the material management process,it will not only waste procurement funds,but also affect the medical quality of the hospital itself.In addition,with the advent of big data era,the hospital HIS system can achieve hospital information integration.Auditors should make rational use of information system to collect and utilize audit evidence.However,at this stage,hospital internal auditors often only play the financial supervision function and reveal the problems after the event and other related functions.Therefore,the dissertation will grasp the latest development of service-oriented internal audit research,and combine with the public.The business characteristics of the hospital itself are discussed,and how to effectively complete the transformation of audit work is discussed.In this dissertation literature review analysis and case study are used.First of all,the research results at home and abroad are combed and analyzed,and the function evolution process of internal audit department is described.Based on the theory of public fiduciary responsibility and the theory of resource dependence,this dissertation analyzes how to give full play to the governance role of service-oriented internal audit in medical reform.Secondly,the internal audit path of public hospitals is analyzed theoretically,including defining the goal,scope and application of material management service internal audit in public hospitals,and taking a public hospital as an example.This dissertation systematically introduces the whole process of the application of service-oriented internal audit in public hospitals.From the optimization of the interior Some suggestions are put forward to improve the audit work environment,standardize the internal audit work procedures,improve the professional competence of auditors and improve the internal audit technology.It is hoped that it can help to improve the role of internal audit function in public hospitals,and get due attention,and serve the goal of public hospital governance as much as possible,and improve the level of medical services in hospitals.