The Research Of The Internal Audit In New Mode Public Hospitals

The internal audit was an independent and objective consulting activity whichwas carried out in order to increase the organization value and the organizationoperation value and the organization operation. The internal audit was evaluated theeffectiveness of corporate governance by scientific method, so as to improvecorporate governance influence. The internal audit and the corporate governance wereinfluenced each other by several aspects. The structure of corporate governance wasdetermined the content of internal cheek set up.The internal audit can’t meet the need of public hospital reform, though thebenefits which were appeared after the internal audit operation. The maindisadvantages of internal audit were lack independence, instruction unreasonable,poor service, quality low. The newly issued guidance on the reform of publichospitals was emphasized particularly on the importance of the internal audit.Therefore, to explore the problems of public hospitals under the corporate governance,to find the way of development of internal audit has become imperative.There were many common points between the internal audit and corporategovernance. And the internal audit and corporate governance affected each other. Thecorporate governance was the basement of the internal audit. The internal audit worldimproved the corporate governance. The problems above were the main problems ofthe modern public internal audit. Experience abroad afforded us the refinement for themodern public internal audit: build cooperate governance system, guarantee therepresent of the owner of the public hospital governance, ensure the independence ofthe internal audit, clean the relationship between public hospital owner and businessoperator, definite liability by law, convert the supervisor function to supervisor andservice function, enhance the culture of the internal audit talent and so on. These measures above were the only way of the modern public hospital internal auditrefinement.