摘要
内部审计作为内部控制的一种有效监督形式,在医院的经营管理过程中发挥着至关重要的作用。增值型内部审计作为内部审计的新模式,越来越受到重视。本文以广西医科大学第四附属医院增值型内部审计工作实践成效为案例,对其新模式下进行的组织建设、人员素质培养、组织风险管理、审计模式变更、审计内容创新等方面进行分析研究,展现增值型内部审计在医院治理中的作用。
As an effective way of supervision in internal control, internal audit plays a crucial role in the hospital operation and management process. As a new mode of internal audit, value-added internal audit is drawing more and more attention. Taking the practice results of valueadded internal audit in the Fourth Affiliated Hospital of Guangxi Medical University as an example, this essay analyzed and studied the organization construction, personnel quality training, organizational risk management, changes of audit mode, innovation of audit content under this new mode, and showed the effects of value-added internal audit on hospital management.
出处
《医院管理论坛》
2016年第1期36-38,69,共4页
Hospital Management Forum
关键词
增值型内部审计
医院
风险管理
Value-added internal audit
Hospital
Risk management
