| Health concerns people’s livelihood,and public hospitals are the cornerstone of national stability.The continuous reform of the medical system is to standardize the operation and management order of public hospitals,improve the quality of medical services and efficiently serve the people.Risk-oriented internal audit plays an important role in the overall planning,economic operation,internal control and management of hospitals.However,compared with foreign countries,the development of risk-oriented internal audit in China is relatively late,so the guidance effect of its theoretical system to practical work needs to be further improved.Therefore,this paper takes Public J hospital as the research object,combines relevant theories of risk-oriented internal audit,analyzes the potential risks and existing problems of internal audit in J hospital,and proposes corresponding improvement measures to improve the operation and management of J Hospital and provide reference for the long-term development of other hospitals.In the first two chapters,the background and significance of the topic are summarized,and the research status,ideas and methods are introduced.This paper expounds the theory of internal audit,the characteristics of risk-oriented internal audit and the content and procedure of risk-oriented internal audit in public hospitals.The third chapter introduces the overall development and organizational structure of J Hospital,expounds the content and process of internal audit of J hospital,and analyzes the supervision of internal risk points and control of external risks by audit.Combining J hospital auditing practice,the fourth chapter on the problems existing in the internal audit risk from five aspects: system and set up risk problems,internal audit results using the risk,internal control,risk issues,human resource allocation problems and informatization risk problems.Chapter V,on the basis of the above analysis,proposes targeted measures for the prevention of internal audit risks in J Hospital from five aspects,namely,perfecting the establishment of internal institutions and systems,improving audit quality and implementing audit results,strengthening the rationality of human resources allocation,building an audit information platform and improving internal control.This paper combines the risk-oriented internal audit theory with the internal audit practice of J hospital,analyzes the risk problems existing in the internal audit of public hospitals and proposes measures,which has important reference value for improving the risk prevention ability of the internal audit of hospitals. |
