On the hospital audit work

Strengthening the internal audit work of the hospital is the health system to realize the turnaround and restructuring, the objective requirements of the market. Audit of hospital operations are increasingly being emphasized, becoming an indispensable part of economic activities. Socialist market economic system of hospital management must fully utilize the audit work, so that funds can be rationally used, resources can be rationally allocated. First, around the hospital system reform, update the concept of audit, to adapt to the development of health At present, the internal audit of the health system is in a critical period of major changes, to protect the hospital to adapt to the market for the development of the health system, the internal auditor must update the concept of health system, and actively explore with the economic growth mode of the content and methods of the audit. 1. Formulate control norms to provide standards and bases for self-audit work. By establishing a pre-audit self-inspection system, the health auditing department will list the key aspects that are prone to problems in the audited hospitals or departments in the operation and business in terms of the standardization of accounting elements, the reasonable compliance of the internal control system, and the compliance with the state's financial laws and regulations and the rules and regulations of the health system in a table, so that the audited hospitals or departments will self-inspect accordingly for the report, and will assume the responsibility for the results of the self-inspection. 2. Determine the entry point for inspection and implement the audit results. Based on the self-inspection form of the audited unit, the internal audit department conducts a comprehensive review and analysis, identifies weaknesses in the self-inspection that are not covered in the self-inspection and implementation management, and lists the entry points for key audits and then implements the audit. Audit results are included in the self-inspection and inspection results comparison table, which can analyze the causes and links of the problem, find the responsible person, and implement corrective measures, providing a visual diagram and data. 3. Formulate assessment and punishment methods to ensure the implementation of the assessment system. Each audited unit according to the provisions of the self-examination form of self-examination to fill out the self-examination report issued by the self-examination of the quality of responsibility. If the self-inspection is not serious or the unit is not reported, the relevant personnel will be held administratively and economically responsible for the results of the audit, so as to ensure that the self-inspection of the hospital and the key inspection system of the internal audit will be implemented in the organization, system and execution. 4. Establish a two-way assessment system to ensure the objectivity and fairness of the audit results. Internal audit department in the internal audit of units, the audited unit is also at the same time on the audit department's guidance and supervision of the effect of the strength of the judgment, and scoring to be quantified, thus forming a two-way assessment, *** with the constraints of the supervision mechanism. Second, around the hospital business reform, broaden the benefit audit, and strive to revitalize the micro-economic health internal audit part of the hospital as a major part of the constraints of the mechanism, should adhere to improve the economy as a foothold, from the purely financial financial income and expenditure audit to the financial financial income and expenditure based on the benefits of the dominant comprehensive audit, to seize the hospital business entry point, to open up a number of a full range of benefit audit work. 1. Grasp the loss-making hospital audit, and promote the hospital to turn around losses and increase profits. Seize the main links affecting the efficiency of the hospital to help it find the reasons, improve business management, and get the benefits up. Closely focused on reducing medical costs, health materials and drugs, supplies, the purchase and sale, the implementation of a strict audit gatekeeper system in order to tap the potential to overcome waste, and constantly promote the improvement of economic efficiency. 2. Grasp the weak links audit, promote the hospital to increase revenue and save money. Around the strengthening of the internal management of the hospital, select the weak links of internal control, seize the key control points to the hospital management to benefit. First of all, to select the control point of the hospital's economic contracts, and actively carry out economic contract audits, joint projects, specialties and materials procurement and other economic contracts, from the formulation of the contract, the implementation of the implementation of the whole process of audit supervision. Secondly, select the control point of non-productive consumption expenditure, and grasp the cost of expenditure management, hospital non-productive expenditures, the implementation of quota management, the use of lump sums, overspending self-responsible approach. Again, select the project cost control point, seriously grasp the hospital capital construction project budget audit, engineering construction is not allowed to sign a contract without audit, not allowed to sign the contract prepayment, not allowed to settle without audit, not allowed to be delivered without audit. Third, around the hospital health industry, to carry out business management audit, and strive to improve the efficiency of investment With the deepening of the reform, the hospital engaged in different forms of contracting, such as self-accounting self-sustaining service companies, drugstores, hospitality and so on. Vigorously develop a variety of business is the current health system to switch to a major initiative, the internal audit organization to actively carry out a variety of business, tertiary industry audits, the requirement to establish and improve the development of diversified business of a number of rules and regulations, improve the internal control system, the internal audit work from the audit to the audit of the control of the audit before the change. ① Audit the efficiency of the use of funds for conversion, property preservation, business practices and benefits: to help hospitals establish and strengthen the internal management system, the discovery of disciplinary matters to be corrected in a timely manner, while paying close attention to the discovery of loopholes in the management of timely measures to remedy, to ensure that the interests of the state and the hospital from loss. ② highlight the new project options, the audit of the project: from the feasibility of the project, technical demonstration, budget, funding implementation and other preparatory work before the start of each link to the operation and management, the internal audit department should always be involved in an effective audit supervision. The internal audit department should always be involved in every step of the project from the preparatory work before the commencement of the project, such as the estimation and budget, the implementation of funds, etc., to the operation and management, and carry out effective audit supervision. Through the prior audit can participate in the investment project project, budget and input and output calculation review, capital funds budget review, in the participation of the use of auditing means to review, investment, new specialties, such as the effectiveness of the risk, legality, the expenditure of the savings of the evaluation and prediction, put forward constructive and decision-making views, to help the hospital decision-makers to check, to achieve the effect of preventive measures to prevent problems, to play a "Early warning" or "protection" role. Fourth, around the business objectives, the responsibility to carry out audits, to promote the legal person to fulfill their responsibilities as the industry internal audit, its function should be conducive to work for the hospital to improve and strengthen the management of hospitals, hospitals to improve the economic efficiency of the service. Therefore, the hospital should be responsible for the economic responsibility of the operator business responsibility, business rights, business interests of the economic responsibility of the relationship between the determination, fulfillment, the end of the whole process of comprehensive audit. With the continuous change of the mode of operation, the internal audit supervision should shift the focus to the evaluation of the operator's responsibility. In practice, the audit should emphasize the main indicators of quantity, quality, efficiency, management, effectiveness and business development. In the audit, attention should be paid to the combination of the comprehensive target responsibility system assessment with the audited hospitals, the combination of book checking and field investigation, and adherence to regulations and systems as the audit standard. We will make objective and fair evaluation on the truthfulness of the legal person's operation and the legality of the operation means, and deal with the disciplinary problems found in the audit seriously. At the same time, directly involved in business decision-making and reform program development and assessment, to do beforehand staff gatekeepers, assessment and supervision, year-end audit, so that the audit supervision from beginning to end throughout the whole process of hospital operations. For example, the results of the hospital's operations by the audit department to make audit conclusions on the completion of the indicators of the basic units, rewards and punishments, the implementation of the first audit after the realization of the economic indicators and rewards based on the audit conclusions. Through the audit of business responsibility and performance assessment of hospital operators, it can enhance the responsibility of operators, restrain the behavior of operators, strengthen the internal management of hospitals, and improve the economic efficiency of hospitals. Fifth, the current strengthening of the hospital internal audit of a few suggestions To make the internal audit organization to really help the hospital decision-making management to establish a sound internal control system, strengthen the weak points, eliminate the loss of control points, the establishment of an effective monitoring mechanism, should be done as follows: 1. Reasonable setup of the internal audit institutions and personnel: internal audit institutions and personnel to maintain a relatively sufficient independence from the economic activities they audited in order to ensure that the internal audit department has a higher degree of authority , to ensure the objectivity and fairness of its audit of that economic activity. At the same time, a reasonable allocation of personnel. Different audit projects, each project in the different work on the auditors have put forward different requirements, the health system internal audit personnel structure should be gradually formed from a single accounting personnel to the financial, economic, engineering, mechanical, legal and other professional and technical personnel based on the structure of the change, not only to be familiar with the affiliated units of the financial system and the relevant laws and regulations, but also to master the affiliated units of the various businesses, only then can the unit and the affiliated units of the operation of funds. Only in this way can we carry out all-round supervision and inspection of the operation of the funds of the unit and its subordinate units, maximize the effectiveness of the use of funds, and ensure the quality of the internal audit work. 2. Strive to improve the quality of the internal audit team: Focus on the training and improvement of the health system auditors' own business level, and improve the political and ideological education, scientific and cultural knowledge and business skills training, so as to improve the political and ideological quality and business technology level. Select a number of good political thinking, business skills, work style of the staff, to enrich the internal audit team, so that the internal audit staff can not only be a good "police" and can be a good "counselor", "doctor". The internal audit team will be enriched so that the internal audit personnel can act as both "police" and "counselor" and "doctor". Do a qualified internal auditor should obtain the knowledge and skills include: ① in the daily work of the correct use of internal auditing standards, procedures and methods to properly deal with the complex issues that may be encountered; ② the correct use of business management knowledge to recognize and evaluate the audited unit's major errors or deviations in business management, and through the necessary investigations to get a reasonable solution. (iii) Correctly use the knowledge of financial accounting to understand and analyze the financial records and reports of the audited unit; (iv) Have a basic understanding of finance, taxation, statistics, computer information systems and economy-related laws, etc., in order to initially adapt to the problems that may be involved in these fields. 3. Strengthening the management of internal auditing work: It is necessary to give full play to the activeness of audit-related and competent departments, implement a hierarchical responsibility, categorized guidance, and a combination of block and block approaches, and take various forms to increase guidance. A contact system has been established with key internal audit organizations to gradually form a guidance pattern combining face, line and point. Regularly or irregularly, personnel are organized to assess the work of internal auditing, and to urge the internal auditing institutions to carry out auditing work effectively. Strengthening the supervision of internal auditing in the industry, prompting the rational allocation of resources within the health system, preventing the loss of assets and the occurrence of illegal behavior, and once it occurs, it can also be detected in time to give corrections. It also establishes an internal audit relationship with capital as a link, establishes an audit network with internal audit responsibility at all levels, adheres to the system of one level auditing one level and cross auditing each other, and gives full play to the role of internal audit supervision. 4. Strengthening the hospital's economic responsibility audit: starting from perfecting management, strengthening internal control evaluation audit, correcting mistakes and preventing fraud, establishing a sound internal control mechanism, and starting from increasing revenue and saving money, strengthening the financial income and expenditure audit, engineering project audit, economic efficiency audit, and promoting the transformation of the economic growth mode; at the same time, starting from improving the level of service, focusing on the key points of the health work, the difficulties and hot issues, and proactively carry out audits and investigations, strengthening the comprehensive analysis, and providing the leadership with the most effective solutions. Investigations, strengthen the comprehensive analysis, for the leadership to improve decision-making advisory services.