Research On Internal Audit Risk Of HJ Public Hospital

China’s medical and health undertakings continue to reform.The national audit plan for the14 th five year plan published in June 2021 also puts forward suggestions on the audit of the construction and reform of the health system.Hospital internal audit is more important.Internal audit needs to strictly limit each project step and manage relevant risks.Risk prevention is not only the first consideration of the internal audit department of public hospitals,but also the test and improvement of the internal audit department of the hospital.This paper studies the internal audit risk of HJ public hospital by using the method of combining theory with reality,and puts forward the corresponding countermeasures.The main body is divided into six chapters,each chapter is roughly divided into: the first chapter,introduction.This paper expounds the research background and significance of this paper,introduces the research status at home and abroad,and introduces the research ideas and research methods.The second chapter is the introduction of related concepts and theoretical review.It will focus on the concepts of audit and internal audit,and introduce the functions,functions and processes of internal audit.This paper introduces the related concepts of internal audit in public hospitals,the 10 responsibilities of internal auditors in public hospitals,and the role of internal audit in hospitals.This paper introduces the relevant theories of internal audit,including principal-agent theory,internal control theory and risk-oriented audit model.The third chapter first expounds the current situation of HJ public hospital,and makes a questionnaire to investigate the internal audit of HJ public hospital,including hospital audit environment,audit process construction,audit quality management,application of audit results and so on.The reliability and validity of the survey data were analyzed,and the response problems were analyzed.The fourth chapter analyzes the audit risk from the aspects of the construction of audit environment,audit system and process,audit quality management,the application of audit results and the construction of hospital risk-oriented internal audit system.The fifth chapter is the internal audit risk prevention countermeasures of HJ public hospitals.Starting with improving the internal audit environment,improving the internal audit business process,improving the internal audit service quality and earnestly implementing the audit results,we actively look for effective measures to improve the internal audit risk of HJ public hospitals.The sixth chapter is the research summary,innovation and deficiency.By analyzing the internal audit risk management of HJ public hospitals,this paper puts forward the necessity of perfecting the internal audit risk management system of HJ public hospitals,as well as the enlightenment obtained in the analysis process,and looks forward to its future development.