1, financial management: the financial management of the hospital is one of the key points of the audit, problems include improper use of funds, false reimbursement, inaccurate financial records, etc. The audit should focus on the hospital's financial processes, income and expenditure, the use of funds, etc., in order to ensure that the funds are reasonably utilized and the accuracy of financial data.
2. Drugs and consumables procurement: The procurement of drugs and consumables in hospitals is an important cost link, and is also prone to cause problems. Problems include non-standardized procurement procedures, non-transparent supplier relations, and unreasonable prices, etc. The audit should focus on whether the hospital's procurement procedures are in compliance with the regulations, and whether the procurement is open and transparent, as well as assessing the reasonableness of the procurement costs.
3, medical quality and safety: the hospital's medical quality and safety is the focus of patients' attention, but also one of the important content of the audit, there are problems, including medical operation is not standardized, improper maintenance of medical equipment, medical disputes, etc., the audit should pay attention to the hospital's health care quality management system is sound, whether the medical operation is in line with the norms and to assess the control of the risk of medical safety.