1, supervision of internal control
Hospital audit internal audit organizations and auditors of the hospital's financial income and expenditure, economic activities, true, legal and effective independent supervision and audit.
(1) The hospital's business income generally includes medical income, pharmaceutical income and other income, such as business income on its implementation of national policies, laws and regulations of the evaluation.
(2) the evaluation of business expenditure: medical expenditure, drug expenditure and other expenditures, etc. Whether the hospital expenditures to comply with the relevant national laws and regulations of the provisions of the "Hospital Financial System" and "Hospital Accounting System" in the scope of the expenses. There is also the hospital's medical charges, drug bidding and purchasing whether to comply with the health system charges and related approval procedures; and then, the implementation of the hospital's decision-making and business activities.
2. Examination of financial and operational information
Internal audit's examination of financial and operational information may include examination of the methods used to recognize, measure, classify and present such information, as well as special investigations of individual items. Specialized investigations typically include detailed testing of certain transactions and account balances, monitoring the reliability and timeliness of reporting to regulators, etc.
3. Evaluating the efficiency and effectiveness of business activities
Efficiency emphasizes the ratio of revenues to expenditures, and effectiveness emphasizes what kind of results are achieved. Internal audit's evaluation of the efficiency and effectiveness of operational activities includes the evaluation of the audited department's non-financial control activities, measures to properly safeguard assets, and so on.
4. Evaluation of compliance with external requirements such as laws and regulations and internal requirements such as management policies
Internal audit can make corresponding evaluations of the audited department's compliance with relevant compliance standards in medical activities, including evaluation of compliance with relevant national laws and regulations, compliance with policies of the health system and the hospital sector, compliance with the hospital's development goals and financial plans, and compliance with budgets and financial plans for operational activities. The audit also evaluates the compliance with the relevant national laws and regulations, the policies of the health system and the hospital sector, the compliance with the development goals and financial plans of the hospital, the compliance with the budgets and financial budgets of the business activities, the compliance with the standards of the various procedures developed by the hospital, and the compliance with the contracts signed by the hospital.