Computer Audit Technology In County Public Hospital Audit Application Research On

The healthy development of the medical and health care is a matter of the whole national economy and people's livelihood,Xi Jinping,the general secretary in the big report put forward to implement the strategy of health in China,we will deepen reform of the medical and health system,build the basic medical and health care system,medical security system with Chinese characteristics and quality and efficient medical and health service system,a sound system of modern hospital management.Public hospitals are the main body of medical and health services in China,and the management of the medical system in public hospitals is generally highly informationized.We actively carry out computer audit in public hospitals,strengthen the supervision of their fee collection business,promote strict and standardized management in hospitals,and give full play to the "immune system" function of audit supervision.This article USES the management science,the computer science theory,the system analysis county level public hospital audit present situation and the traditional audit faces the difficult position,the introduction computer audit technology superiority.Technology in the application of computer audit in the process of public hospitals at the county level of the audit,such as public fiduciary duty theory,governance theory as the instruction,according to the audit plan,audit ideas to build model,through the pre-trial preparation,such as modeling,analysis,audit process,then enumerates the application of computer audit S county hospital case,fully explained the computer audit technology applied in the public hospital auditing has great superiority,but at the same time in the computer audit difficulties exist in the process of data collection and data cannot be Shared,the comprehensive qualities of auditors and technology can not adapt to the computer audit requirements.Finally,combined with the current trend of the development of information audit,the paper puts forward measures such as innovative data collection mode,regional data sharing,strengthening and improving platform construction,etc.,in the hope of contributing to the improvement of the audit level of public hospitals.