Research Of Hospital Internal Audit Based On Risk Management

In this paper, it takes internal audit of public hospital as an important portion oforganizational risk management. Closely focusing on key point of risk managementof public hospital, it studies the construction and implementation of internal auditsystem.Taking the responsibility of evaluation and improvement, internal audit is anindispensable controlling key to organizational risk. By appropriate authorization,involving internal audit into organizational risk management, following the holisticrequirement of internal control, functioning the supervision and evaluation ininternal audit to improve the weak chains in internal control of public hospital, sothat the hospital can be healthily and stably development.The main contents of the function of internal audit in public hospital are riskprevention, process control, CAPA etc. All these contents are differentiated internalaudit from the characters of other organization function and formulate occupationalmindset of internal audit. It does not mean the role of internal audit can be changedfrom supervisor to executor even though taking internal audit into risk managementof hospital.To perfect internal audit of hospital, it not only needs forward-looking theoryresearch but also dimensional practical exploration. To move forward the internalaudit system to effective direction, it not only needs to establish a framework frommicro management area but also the support from practical business.Referring to related theories of internal audit and risk management, byanalyzing the existing risk and status quo of risk management, based on riskmanagement, this paper proposes some proposals to improve internal audit system inX hospital. Furthermore, it studies on some practical cases in order to provide somereference to X hospital and other public hospitals in terms of perfecting internal auditsystem and strengthening risk control.