Research On Internal Control Audit Of G Public Hospital Based On Risk Orientation

Public hospital is a special form of legal person in modern society,which is responsible for providing medical services for the society and ensuring the development of national health undertakings.Meanwhile,its stakeholders relevant to operation process are various and wide,which is faced with high risk in operating and management.Internal control audit can improve the management level and operation efficiency of the hospital and achieve their strategic objectives.At present,the development of internal control audit in public hospitals is still in the exploratory stage.Firstly,the authority has not issued specific guidelines or guidelines for internal control audit for public hospitals.Then,the system construction of hospitals is unsound.Moreover,low audit quality,less the use of audit results,and poor audit authority is not rarely seen.Risk-oriented internal control audit is a method in which internal auditors integrate risk control methods into the traditional audit mode.Based on assessing and analyzing the internal and external risk factors of an organization,internal auditors collect sufficient audit evidence,and form audit conclusions.In this paper,taking accordance with a study of top public hospitals in Guizhou,author would analyze the present situation and problems of internal control audit in the hospital,and then prove corresponding suggestions.In the first two chapters,background is illustrated,by sorting out the research results at home and abroad,and analyzing from the basic theory of internal control audit and risk oriented internal control audit,so as to create the foundation for the following discussion.The third chapter introduces the internal control audit of case g hospital and points out the existing problems.The fourth chapter introduces the risk oriented audit model into the internal control audit of the hospital,and designs the specific audit process in stages of the planning,implementation and reporting.The fifth chapter puts forward suggestions to improve the internal control audit,in order to improve the efficiency and quality of internal control audit.In order to analyze the actuality of G hospital,after investigating and researching,author think it is necessary and efficient to introduce risk-oriented internal control mode into G hospital.It will not only improve the efficiency and quality of audit,but also strengthen the professionalism of internal audit.As well,it provides important financial and non-financial information for the management,and guides the hospital to pay attention to risk management improving the construction of internal control.But,to do well in internal control audit means to cultivate the risk consciousness of related personnel,complete the internal control audit system,improve the audit work ideas,carry out the follow-up audit rectification and lay a good foundation of informatization.