Application Research On Integration Of Business And Auditing In Medical Industry's Anti-commercial Bribery

In recent years,commercial bribery in China's medical industry occurs frequently,which has a bad impact on social development.A series of macro policies issued by the state still fail to alleviate the rampant phenomenon of commercial bribery in the medical industry.In November 2017,an exposed case of Company B bribing a doctor in a large third-grade class-A public hospital in China,once again focuses the public attention on the medical industry commercial bribery scandals.Therefore,it is imperative to launch the struggle of anti-commercial bribery in the medical industry.Combined with the analysis of national policy orientation,internal audit will play an important role in anti-commercial bribery.The purpose of this paper is to construct the integration mode of business and auditing,give full play to the role of internal audit to improve the current internal operating mechanism of hospitals,expand the coverage and pertinence of internal auditing supervision,and improve the quality of business,so as to play a role in curbing commercial bribery in the medical industry.Taking the case of commercial bribery in XH hospital as an example,this paper shifts the research object of internal audit on Anti-commercial Bribery from the pharmaceutical enterprises behind the field of medicine purchase and sale to the hospitals providing the public service.From the perspective of hospitals,this paper analyses the reasons of commercial bribery,and further explores the role of internal audit in anti-commercial bribery in public hospitals.Firstly,this paper describes the current situation of commercial bribery in medical industry and the ineffectiveness of the national measures.On this basis,it proposes to curb the repeated commercial bribery by improving the quality of internal audit supervision in hospitals.After that,the paper summarizes the theoretical basis,connotation,characteristics and advantages of the integration of business and auditing compared with traditional auditing mode,highlights the necessity of integration of business and auditing in anti-commercial bribery,and constructs the mode of integration of business and auditing,respectively,from top-level organizational designing dimension,information system platform dimension,participatory auditing dimension and sustainability evaluation dimension.Then the article reviews from the beginning to the end of the commercial bribery case,and analyses the reasons of the commercial bribery case and the rectification measures after the case was exposed,reiterating the necessity of the integration of business and auditing in anti-commercial bribery.Finally,on the basis of the four dimensions of the model and case analysis,from the perspective of XH Hospital,the article puts forward the specific application of the integration model of business and auditing in medical industry anti-commercial bribery,including top-level design of the hospital,construction of audit system,developing participatory auditing,upgrading internal audit skills and improving the audit process to achieve sustained evaluation effect,to deepen the business auditing integration research.The conclusions of this study have two values: on the one hand,the application research on the integration of business and auditing provides new ideas for anti-commercial bribery in medical industry,which helps to reduce the harm of commercial bribery,promotes the healthy development of medical industry and improves people's livelihood.On the other hand,this paper links internal audit with anti-commercial bribery in the medical industry through the integration of business and auditing,which makes the role of internal audit in the background of the medical industry more clear and specific,caters to the development trend of internal audit today,reverses the marginalization of internal audit in the medical industry,and strengthens the operability of the integration of business and auditing.