This paper aims to analyze the development of auditing. It is found that auditing has evolved through a number of stages. In the mid 1800s to early 1900s, the audit practice was considered as ＂traditional conformance...This paper aims to analyze the development of auditing. It is found that auditing has evolved through a number of stages. In the mid 1800s to early 1900s, the audit practice was considered as ＂traditional conformance role of auditing＂. However, for the past 30 years, the auditor has been playing an ＂enhancing role＂. Today, auditors are expected not only to enhance the credibility of the financial statement, but also to provide value-added services. Nevertheless, following extensive reform in various countries as a result of the collapse of big corporations, it is expected that the role of auditors will converge. It is evident that the paradigm about auditing has shifted over the years and it is likely to continue shifting in the future.展开更多
目的探讨基于目标与关键结果(objectives and key results,OKR)工作法构建医共体内审团队对医共体建设质量的影响。方法通过自主报名、人员遴选,选取2023年总院8名和4家分院各2名内审人员,组成内审团队定期稽查,进行基础和进阶培训及考...目的探讨基于目标与关键结果(objectives and key results,OKR)工作法构建医共体内审团队对医共体建设质量的影响。方法通过自主报名、人员遴选,选取2023年总院8名和4家分院各2名内审人员,组成内审团队定期稽查,进行基础和进阶培训及考核、评价,包括临床理论知识、核心制度、内部审查技巧和穿插临床案例实操讨论4大维度。统计2023年每一季度内审人员的考核情况,2022—2023年主要医共体建设质量的变化情况。结果2023年,内审人员培训考核平均分、质控过程质量合格率、质控报告质量合格率均呈上升趋势,差异有统计学意义(P<0.05)。2023年静脉血栓栓塞症(venous thromboembolism,VTE)评估率、手卫生依从率、院内会诊及时率、以中医为主治疗的出院患者比例、30 min内输血及时率分别为94.16%、95.33%、92.53%、18.18%、98.27%,均高于2022年的87.27%、91.00%、83.73%、10.87%、92.39%;不良事件报告率、医疗投诉率分别为2.00%、1.00%,均低于2022年的5.83%、3.50%,差异有统计学意义(P<0.05)。结论运用OKR工作法构建内审团队是医共体建设的新模式管理,实现了区域内医疗质量管理规范化、目标科学化、医疗服务同质化管理。展开更多
文摘This paper aims to analyze the development of auditing. It is found that auditing has evolved through a number of stages. In the mid 1800s to early 1900s, the audit practice was considered as ＂traditional conformance role of auditing＂. However, for the past 30 years, the auditor has been playing an ＂enhancing role＂. Today, auditors are expected not only to enhance the credibility of the financial statement, but also to provide value-added services. Nevertheless, following extensive reform in various countries as a result of the collapse of big corporations, it is expected that the role of auditors will converge. It is evident that the paradigm about auditing has shifted over the years and it is likely to continue shifting in the future.
