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目的:分析医院财务内部审计工作中存在的风险因素,并制定应对措施降低医院财务内部审计工作中的风险事件发生率。方法:分析我院财务内部审计工作中存在的风险,根据风险事件发生原因制定风险应对措施,应用于我院2013年8月至2014年8月的财务内部审计工作中。结果:我院财务内部审计工作中存在的风险主要包括缺乏健全的制度、财务内部审计工作缺乏独立性和权威性等,通过完善财务内部审计工作相关制度、提高财务审计工作人员专业技能等应对措施的实施,我院财务内部审计工作质量明显提升。结论:分析医院财务内部审计风险,制定有效的应对措施,可促进医院财务内部审计工作高质量进行。
OBJECTIVE: To analyze the risk factors existing in the hospital’s internal audit of financial affairs and to develop the measures to reduce the incidence of risk events in the hospital’s internal audit of financial affairs. Methods: To analyze the risks existing in the financial internal audit work in our hospital and to formulate the risk response measures according to the causes of the risk events, which are applied to the financial internal audit work from August 2013 to August 2014 in our hospital. Results: The risks in our internal auditing mainly include the lack of a sound system, the lack of independence and authority in the internal auditing of financial services, etc. By improving the relevant systems of financial auditing and enhancing the professional skills of financial auditors, The quality of internal auditing of our hospital has been significantly improved. Conclusion: Analyzing the internal audit risk of the hospital finance and formulating effective countermeasures can promote the high-quality audit of the hospital’s financial internal audit.