| In recent years,with the advancement of healthcare reform and changes in healthcare insurance payment methods,there has been an increasing demand for hospitals to refine their operational management and improve their risk prevention and control capabilities.As a more concerned part of public hospitals in the process of high-quality development,internal audit can monitor and evaluate hospital operation and management activities in a comprehensive and systematic manner,supporting public hospitals to achieve high-quality development.Therefore,for public hospitals to achieve high-quality development,internal audit work becomes very important.At the same time,in the context of the digital era,the process of information technology construction in public hospitals has accelerated,and improving the internal audit information system of public hospitals based on the concept of big data is a major development trend of internal audit construction in the information technology environment.This paper selects public hospital A as a case study and compares and analyses the overall information construction of hospital A,the construction of the audit information system platform,the development of internal audit work based on information systems and the corresponding implementation effects.Based on this,it is found that the internal audit system of Public Hospital A in the informationised environment lags behind the requirements of informationisation,there is a gap between the professional competence of auditors and the needs of informationised audit,there are deficiencies in the data analysis function of the audit information system and the follow-up audit function of the audit information system is not well set up.In response to the above problems,this paper analyses the causes from the information technology construction of Hospital A and proposes four major recommendations to establish an internal audit system that meets the requirements of information technology,improve the information technology capability of auditors,improve the data analysis function of the audit information system,and enhance the role of the audit information system in follow-up audits.The purpose of this paper is to study how public hospital A,a tertiary hospital,can efficiently use the concept of big data and digital technology to promote the construction of internal audit to actively adapt to the development process of hospital informatization,further explore the realistic path to accelerate the organic integration of internal audit information systems and audit practices in public hospitals,and expect to effectively improve the internal audit work environment and enhance internal audit efficiency in public hospital A under the informatization environment.It is expected to effectively improve the internal audit work environment and enhance the efficiency of internal audit in public hospitals under the information technology environment,and at the same time provide a scientific and feasible practical path for the development of internal audit in public hospitals in China and help public hospitals to develop with high quality. |
