First, some of the problems in the audit
(a) audit institutions and personnel lack their own independence
In the construction of the hospital, many are in accordance with the provisions of the state, and not according to the actual situation of the hospital itself, which will cause Many organizations and personnel redundancy, and some staff members one person in multiple positions, making the increasingly administrative, not conducive to the development of the hospital itself.
(2) the internal audit work objectives are not clear
the internal audit work objectives are not clear mainly in two aspects: first, some hospitals internal audit organizations often can not adjust their work objectives in accordance with the changes in the overall objectives of the hospital in a timely manner, so that the internal audit work objectives are detached from the overall objectives of the hospital, which weaken the internal audit work effect; second, the internal audit work objectives are not in accordance with the changes in the overall objectives of the hospital in a timely manner, which weaken the internal audit work objectives. Secondly, the internal audit work objectives are not scientifically decomposed, so that the enthusiasm and creativity of internal auditors are often not fully played, internal audit work is often in the routine of the situation, affecting the realization of the audit objectives.
(C) Audit way backward, do not adapt to the development of the times
In some hospitals, the audit work is still to take manual records of the way to operate, but in the process of the hospital's information technology, the audit of the operation of the way to put forward new requirements. The traditional manual operation is relatively backward, the auditor if you want to get the corresponding information, will encounter a lot of difficulties, and if you need to check, the process will be more troublesome. The use of traditional audit operations will not only consume a lot of manpower and resources, but also lower efficiency, not adapt to the development of information technology in this era.
(D) lack of standardization of internal audit work
In comparison with the external audit, the internal audit work has greater flexibility, but the internal audit work must have a certain operational norms. Although many hospitals in the internal audit department based on the audit regulations, combined with the actual situation of their own, the development of the internal audit work of the rules and regulations, but with the standardization of internal audit work is still far from the requirements. As a result, the internal audit of the hospital is often caught in a bad cycle of non-compliance with laws and regulations, irregularities in operating procedures, improper audit methods and tools, etc., which affects the effectiveness of internal auditing and is accompanied by a greater risk of auditing.
(E) audit assessment of the system is not sound, the enthusiasm of the auditors is not high
Most of the hospitals, although aware of the importance of the audit work, but not enough to recognize, and the lack of a corresponding assessment system, not to mention making the assessment system become scientific and standardized. In the hospital, due to some departments and other departments have corresponding links, and some will have a relationship of interest, which makes the establishment of the assessment mechanism even more difficult, some people are one person with multiple jobs, there will inevitably be some problems. Some hospital assessment mechanism is not implemented at all, on some positive work of the personnel can not be rewarded, at the same time for some of the negative personnel can not be corresponding punishment, which will greatly reduce the enthusiasm of the auditors, their enthusiasm will also be reduced accordingly.
Two, do a good job of hospital audit countermeasures
(a) clear hospital audit the importance of
do a good job of auditing positioning, to ensure that the audit work of the independence of the sex and authority. Audit is a key link in the new era of hospital management, but also to promote the transformation of the operating mechanism, management standardization, and enhance market competitiveness of the main means. Therefore, it should be clear that the function of the hospital audit, hospital audit positioning, the traditional error checking and correcting errors into a combination of prevention and control, really dissolve into the whole process of hospital management, around the central work of the hospital for the reform and development of the hospital, the realization of business objectives, the implementation of business strategies, the effective implementation of the internal control system, the prevention of business risks, and the improvement of the management level play a role.
(2) According to their own actual situation, the establishment of audit departments and personnel
Hospitals should be in accordance with their own needs and the actual situation, the establishment of a specialized audit department and personnel, to maintain their own relative independence, in the hospital under the leadership of the party committee, the corresponding audit work, but also to carry out screening, selected with a Real talent, and has the corresponding audit knowledge to do the audit work, and equipped with a specialized workplace and funding, and strengthen the audit department and the disciplinary department of the contact, and effectively do a good job of audit supervision. Can not just do some face project, only to the immediate self-interest, should be from a long-term perspective, the development of the hospital to do a good job of auditing.
(C) hospital audit should strengthen the property and material audit
Considering the importance of the management of hospital property and materials, the hospital should be set up with auditing, accounting, instruments, pharmacy, general affairs and other departments of the financial inspection team, specifically responsible for the hospital departments belonging to the property and materials purchased, storage, use of the situation for Regular inspection. Internal audit should be based on the government tender procurement system, the inventory of materials on a regular basis, the audit of whether it is consistent with the account, the account is consistent; there is no waste and loss of property and materials phenomenon; audit of the purchase of medical equipment according to the value of the medical equipment purchased to implement the appropriate procedures and procurement methods, whether to establish a perfect three accounts a card; audit of the purchase of medicines, medical consumables are compliant.
(4) to deal with the relationship between internal management audit and service
Internal management audit is also a service, and is a full range of services, multi-angle service. Therefore, the auditor must be in the right position, clear that they are a member of the unit, can not override the interests of the unit, in the mind to realize that the service is the vitality of the internal management audit, the audit of the matter to be a comprehensive understanding of the different perspectives on the various parts of the focused, objective, independent analysis and research, from which to find problems and put forward solutions to solve the problem for the unit to strengthen the management, The company's main goal is to improve the quality of its products and services, and to establish a good order of operation.
Three, conclusion
In the process of hospital management, to achieve the positive effect of the audit, only to do to improve the rules and regulations on the audit work, strengthen the audit staff team building, to create a good working environment for the audit, in order to really play the role of the audit work. Make internal audit through audit supervision services in the hospital's reform and development, improve and expand the hospital's survival and development space.
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