Time passes like a white horse, and ushered in a new starting point, to make a plan for the future work. How to write a work plan will not be a formality? The following is my organization's work plan for the internal control of the hospital, for reference only, I hope to be able to help you.
First, the overall goal of the construction of the internal control system
According to the requirements of the Provincial Department of Finance, Provincial Supervision Department, Provincial Audit Office and the Provincial Health Planning Commission documents, combined with the Beng Medical Center Second Hospital, "Thirteen-Five" development strategy, to improve the efficiency of return to the community, benefiting the workers. In accordance with the requirements of the development strategy of "Thirteenth Five-Year" of Beng Medical Second Affiliated Hospital, improve efficiency, return society and benefit the workers. In accordance with the principle of "comprehensive launch, implementation in batches, and pragmatic", based on comprehensive testing and sorting out the current status of the hospital's internal control, focusing on risk prevention and efficiency improvement, analyzing the unit's internal control deficiencies, and supplementing and revising the management system, division of responsibilities and business processes as a means of establishing a comprehensive control system covering the decision-making level, the executive level and all levels of the operational level, the whole hospital has a comprehensive control system, which covers all levels of the decision-making level, the executive level, and the operational level, business level and other levels of the whole person, the whole process of the internal control system. In order to effectively ensure that the operation and management of the hospital is legal and compliant, the assets are safe, the financial reports and related information are true and complete, and to improve the operational efficiency and effectiveness, and to promote the realization of the development strategy of the hospital.
The overall goal of the construction of the hospital's internal control system is: in accordance with the overall deployment of the hospital's internal control construction work in 20xx by the end of the year to complete the construction and implementation of internal control, and strive to 20xx by the end of the year, in compliance with the "Specification for Internal Control of Administrative Institutions" (Trial) and "Hospital Internal Control System (Trial)", "Beng Medical College, Second Hospital, the implementation of the construction of the internal control system,". In the hospital-wide establishment of a unified, standardized, perfect internal control system and make it run effectively.
Second, the principles and elements of internal control system construction
The main tasks of the construction of the internal control system are: to establish an internal control system covering the hospital's various business management activities; to develop evaluation standards, supervision and inspection and promote the effective implementation of the internal control system; to realize the organic combination of internal control and comprehensive risk management, improve the basic management level and risk prevention and control capabilities. management level and risk prevention and control ability. The construction of internal control includes all aspects of the hospital's operation and management, including comprehensive budgeting, revenue and expenditure management, procurement, asset management, construction project management, contract management, financial reporting, internal information transfer and information systems.
In accordance with the requirements of the "Anhui Provincial Department of Finance, Anhui Provincial Supervision Department, Anhui Provincial Audit Office on the comprehensive promotion of the implementation of the construction of the internal control of administrative institutions" (Caixin [20xx] No. 212), the "norms of internal control of administrative institutions" (for trial) as a leader, sorting out, revising, and perfecting the unit of all the existing rules and regulations, refinement, and perfecting of the operation and management business (work) process, the establishment of the hospital's operation and management to adapt to the hospital's business. The company has also established an internal control system to meet the actual needs of the hospital's operation and management.
1, the need to establish an internal control system: a perfect internal control system is to constrain, regulate the behavior of the hospital management guidelines, is to reduce risk, risk prevention and control of the basic guarantee can protect the operation and management of lawful compliance, asset safety, financial reporting and related information is true and complete, to improve the operational efficiency and management level, and to promote the realization of the hospital's development strategies and goals.
2, the establishment and implementation of internal control to follow the following basic principles:
(1) the principle of comprehensiveness. Internal control should be throughout the decision-making, implementation and supervision of the whole process, covering a variety of hospital business and matters.
(2) the principle of importance. Internal control should be based on comprehensive risk management control, focus on key areas and high-risk areas.
(3) principle of checks and balances. Internal control should be based on mutual constraints and supervision of the hospital's governance structure, organizational setup and distribution of authority and responsibility, and business processes, while taking into account operational efficiency.
(4) the principle of adaptability. Internal control should be adapted to the scale of operation, business scope, competition and risk level, etc., according to the business development and management needs to continue to improve the internal control system, and with the changes in the situation of timely adjustment, the establishment of a dynamic adjustment mechanism to prevent the system deficiencies and process deficiencies.
(5) The principle of cost-effectiveness. Internal control should weigh the implementation costs and expected benefits to achieve effective control at an appropriate cost.
3, the establishment and implementation of effective internal control covers the following five elements:
(1) the internal environment. The internal environment is the basis for the implementation of internal control, including the governance structure, organizational setup and allocation of authority and responsibility, human resources policies, corporate culture and so on.
(2) Risk assessment. Risk assessment is a timely identification of hospitals, systematic analysis of business activities and the realization of internal control objectives related to the 'risk, reasonable determination of risk response strategy.
(3) control activities. Control activities is the hospital according to risk assessment results, the use of appropriate control measures to control the risk within a tolerable degree.
(4) information and communication. That is, timely and accurate collection and transmission of information related to internal control, to ensure that information is effectively communicated within the hospital, between the hospital and the outside.
(5) supervision. Internal oversight is the establishment and implementation of the internal control system to monitor and evaluate the effectiveness of internal control, found that internal control deficiencies should be improved in a timely manner.
4, value management as the main line, risk management oriented, comprehensive sorting and optimization of the business (work) processes, clear key areas and control points, the development of revised and improved systems and processes, the production of internal control system compilation, the establishment of the formation of internal control system.
5, in accordance with the requirements of management system, system process, process informationization, to promote the construction of internal control information technology, the business processes embedded in the information system, to achieve the online operation of control measures.
Third, the establishment of internal control organization system
In order to ensure the smooth progress of the hospital's internal control construction work, to ensure the effective operation of the internal control mechanism, the hospital will establish an internal control organization system, through the establishment of a sound internal control organization system, so that the management and decision-making layer can obtain appropriate information in a timely manner; all employees can *** with the participation of the internal control construction, *** assume responsibility for internal control; each level, each department, each position clear internal control responsibilities.
The organizational structure of internal control has four levels, namely, decision-making, management, implementation and supervision. The decision-making level includes: the President's Office, the internal control construction leading group; the management level includes: the internal control construction implementation team; the implementation level includes the hospital internal functions and business departments; the supervision level is the unit audit department.
(a) The Dean's Office
is the highest decision-making body of the hospital, responsible for the establishment and effective implementation of internal control; consideration of the annual internal control assessment report; consideration of the major strategies of internal control and risk management, major risks and solutions to internal control deficiencies; consideration of the internal control construction leading group set up and its responsibilities program; approval of the final results of the internal control work; the final results of the internal control work; the internal control of the relevant audit department. The final results of internal control work; other matters related to internal control and risk management.
(2) Responsibilities of the internal control construction leading group
The hospital will set up an internal control construction leading group, to be discussed and approved by the leadership meeting after implementation.
The internal control construction leading group is headed by the hospital director, is the first person responsible for the construction of the hospital's internal control system. Internal control construction leading group on the implementation of internal control work for comprehensive leadership, decision-making, deployment and command.
Internal control construction leading group
Leader: Cui Hu Zhao Dongcheng
Deputy leader: Zou Jie Zhang Chunfu
Members: Guan Chao Yang Qingyang Wang Qun Li Chuanhui
Main duties:
1) Responsible for determining the overall objectives, policies, systems, and scope of the work of the construction of the internal control system;
2) Responsible for the overall deployment and implementation of the internal control system. (2) To define the overall deployment of the internal control system and the operation and management of the internal control work;
(3) To put forward compliance management suggestions and improvement programs for the defects of the internal control management and to promote the rectification;
(4) Other matters relating to the management of internal control.
(C) internal control working group responsibilities
The internal control construction leading group set up an internal control construction executive office, the internal control construction executive office is located in the finance department, the chief of the Finance Section as the director, the executive office is responsible for the construction of the internal control system to carry out the work of the specific.
Executive Office of Internal Control System Construction
Director: Wang Rui
Deputy Director: Zhao Yujuan Jiang Benchai
Members: Liu Xia Wang Disheng Liu Chuangao Zhang Jirui Mao Bingfei Zhang Yu
Main duties:
1) responsible for the division of responsibilities of the members of the construction of the internal control system;
2) is responsible for determining the construction of internal control systems Specific time schedule;
3) Responsible for organizing the docking, communication and coordination of resources within the hospital;
4) Record or update the business process map, assess the effectiveness of internal control design and operation;
5) Feedback on the internal control deficiencies, report on the implementation of the internal control work and major issues, and submit an annual assessment report on internal control to the leading group of the construction of internal control for review;
6) internal control work document management;
7) responsible for the construction of the internal control system and other implementation work.
(D) internal audit department responsibilities
As an internal audit function, the audit department should carry out daily supervision and special inspection of the implementation of internal control construction, with the implementation of internal control team to assess the work of the hospital's internal control construction.
(E) the functional departments and business departments
for the internal control working group to carry out the work to provide support and assistance, the organization of the department or unit involved in the work of the internal control of the resources required to coordinate the work of the department or unit of the internal control of the important matters.
All functional departments and business units should be specialized part-time responsible for the internal control management of the department, that is, the internal control administrator. Internal control administrator responsibilities include:
1, contact the unit's internal control construction and implementation of the Office of the relevant personnel, to provide the work required information;
2, to assist the organization in describing the unit's main business processes, key control points and important control measures, to assist in the recording of internal control issues, to put forward rectification proposals or methods;
3, to assist in the rectification of defects in the unit's internal control
4, the preparation of the department's internal control evaluation report.
5, the organization of other work related to internal control management.
As the internal control manager is the office of internal control work with the functional departments or business departments to docking communication links, play the role of the upper and lower, so the work of the internal control manager needs the strong support of the leadership of the departments, the need for active participation of all employees and collaborative efforts.
Fourth, the construction of the internal control system steps
The construction of the internal control work involves the whole process of hospital operations and management, including all levels, various types of business, various systems and processes, involving a wide range of content is complex, in accordance with the requirements of the notice of the Provincial Health Commission, the plan is to complete the construction of the internal control system in May 20xx to the end of 20xx. The work of the internal control system.
Implementation Steps
According to the "Anhui Provincial Department of Finance, Anhui Provincial Supervision Department, Anhui Provincial Audit Office on the comprehensive promotion of the implementation of the construction of the internal control of the administrative institutions" (Caihui 〔20xx〕 No. 212), combined with the hospital's business and management of the situation of the actuality of the original system of internal control on the basis of the improvement. Internal control system construction work plan 20xx early May to start, specific implementation of the following steps:
Project Time Work Stage results
(1) preliminary Preparation (May-June 20xx)
Set up a working group for the hospital internal control project, hold a kick-off meeting, and do a good job of mobilization
(2) Current situation analysis phase (July-August 20xx)
By means of interviews, meetings, seminars, and review of key internal control documents, the existing internal control manuals (trial run) were reviewed.
Through interviews, meetings, seminars and review of key internal control documents, we analyze the key internal control points in the existing internal control standard manual (for trial implementation) and the actual work situation, understand the current status of internal control elements, and prepare an internal control assessment report.
(3) Development of internal control implementation program stage (September-October 20xx)
On the basis of the evaluation and analysis of the current state of internal control, the development of practical internal control implementation program and submit it to the leading group for review.
(4) internal control implementation stage (20xx11-20xxOctober)
Each department according to the implementation of internal control program to carry out the internal control work of the department, and the implementation of the stage of the internal control system to review the work of the work of the review of the system of work, focusing on the construction of a sound internal control system, management to improve the risk of preventing and controlling the effectiveness of operation and management, etc. Summarize the experience and practice, the formation of departmental internal control self-examination report and hospital internal control effectiveness evaluation report.
(5) internal control defects rectification and optimization phase (November-December 20xx)
For self-examination, inspection results, rectification and improvement of internal control system construction. For important business processes and management deficiencies, with the continuous advancement of rectification, learning from the experience of advanced units, improving management standards, refining process operations, perfecting systems and regulations, improving control measures, achieving a balance of risks and benefits, promoting management enhancement, and forming an annual internal control evaluation report. The leading group will combine the annual internal control evaluation report to deploy the next year's internal control system construction tasks.