The key points of hospital audit skills are as follows:
1, focus on infrastructure investment, review the construction contract, bidding book of the true integrity of the infrastructure project and the acquisition of medical equipment and other aspects of the problem may exist.
2, review the implementation of prices, combined with the business characteristics of the hospital, the advantages of computer auditing, focusing on the review of self-established project charges, over-standard charges and duplication of charges.
3, the review of health insurance policy, through the hospitalization, health insurance settlement and other aspects of the process, to review whether there is fraudulent access to health insurance funds.
4, receivable in the hospital patient medical payment audit, pay attention to whether according to each patient to set up sub-accounts, sub-accounts filled with items and prescriptions are consistent, sub-accounts of the amount of the total amount of the hospitalization billing office with the amount of the sum of the sum of the hospitalization billing office summary table, the hospitalization billing office summary table with the amount of the amount recorded in the accounting books are consistent.
A hospital audit is an independent, objective, professional review and evaluation process designed to assess a hospital's economic activities, management, and operations to ensure that the hospital is in compliance with laws and regulations, financial reporting standards, and internal management systems.
Hospital audits typically include a review of many aspects of a hospital's financial statements, asset management, procurement processes, medical billing, implementation of health insurance policies, and drug management. The auditor collects relevant evidence, examines hospital records and documents, and compares laws, regulations, and internal policies to determine whether the hospital's economic activities are legal and compliant, financial reporting is accurate and complete, and the hospital's management and operations are efficient and safe.
Purpose of Hospital Audit
The purpose of a hospital audit is to improve hospital management, safeguard the safety and integrity of hospital assets, enhance the transparency and credibility of the hospital's operations, and promote the long-term and stable development of the hospital. At the same time, it can also help hospitals identify potential risks and problems, make suggestions for improvement, and enhance the operational efficiency and effectiveness of hospitals.
In order to ensure the accuracy and reliability of hospital audits, auditors need to possess professional auditing knowledge and skills, abide by professional ethics and norms, and maintain independence and objectivity. At the same time, the hospital management also needs to actively cooperate with and support the audit work, provide the necessary information and information to ensure the smooth progress of the audit work.