Research On The Building Of Value-added Internal Audit System Of GP Hospital

With the deepening of China’s medical reform,reform of public hospitals gradually into deep situation,while foreign joint medical services in the health care industry also began to emerge in such a complex economic environment,public hospitals would face a greater challenge,hospitals in the new environment sustainable development,we must improve the competitiveness,and strengthen management.Internal audit activities,as an independent,objective,is to supervise,evaluate whether various economic activities to function effectively,make plans for the management of important medium.However,internal audits of public hospitals in China started relatively late,there are still many issues to be resolved,internal audit to assume the role of escort.An urgent need to shift from a traditional model of internal audit work to highlight the value added internal audit model,in order to enhance control,improve operations and services in public hospitals to help hospitals achieve their development goals,risk prevention,bringing added value.Value-added internal auditing is not a new type of audit,but stressed the added value of the internal audit function audit concept,an effective internal audit should be to meet the requirements of value.Health care under the new situation,the traditional model of internal audit service,service ideas and services can no longer meet practical needs,development of internal audit in public hospitals also need to comply with the time and requirements,its own "Butterfly".Internal Audit Department the internal audit should be the development of new concepts and new methods used in practice,is committed to providing value-added services for hospitals,promote good governance,risk control,to achieve management objectives.Based on the review of relevant theory,summarized the meaning and implementation of value-added internal audit approach.Then attempt to GP hospital analyzed the present situation of the internal audit system,and introduced the caseof internal audits to describes how to add value to the organization.Author start from GP hospital within trial positioning,and organization system,and personnel structure,and within trial business carried out,angle to on effect GP hospital building value-added type internal audit system of problem for has analysis,and on problem produced of reasons for analysis,last through used related theory and combined GP Hospital of actual,proposed from five a aspects to building value-added type internal audit system,respectively is: perfect within trial organization structure,and within trial talent of training,and within trial business of widened,and audit environment of change and introduced value assessment standard,To the hospital value-added internal auditing system of the given reference.The main conclusions of this paper are as follows:(1)Talent is the fundamental guarantee for whether the internal audit can provide value-added services.This can be optimized from the internal audit team,improve the professional structure and improve the incentive mechanism.(2)Through the expansion of internal audit business for the hospital to provide more value-added products,including the recruitment and training audit,implanted supplies audit and refund management audit.(3)Marketing internalaudit,to create a good audit environment for the internal audit to provide more opportunities.(4)The value-added effect of the internal audit can be evaluated by introducing a balanced scorecard.