Study On Internal Audit Quality Control Optimization

In 2022,The State Council issued the Key Tasks of Deepening the reform of the medical and health System in 2022,which mentioned that high-quality development of medical and health care should be promoted.The deepening reform and high quality development of Chinese public hospitals have been the focus of the party,the state and the public.With the deepening of medical and health system reform,the internal management of hospitals is facing great challenges.Objectively,internal audit is required to play its important supervision function effectively.In order to improve the management level and service quality,public hospitals must also improve and optimize the internal audit quality control.Based on the concept and literature research of internal audit and internal audit quality control in public hospitals,this paper found that the development time of internal audit in public hospitals was short,the research method was single,and there was no mature theoretical framework.This paper uses fiduciary responsibility theory,stakeholder theory and PDCA total quality management theory to analyze internal audit quality control.Based on the fiduciary responsibility theory,stakeholder theory and PDCA total quality management theory,this paper analyzes internal audit quality control and builds a research framework.In combination with relevant internal audit standards and laws and regulations,this paper uses literature analysis,field research and case analysis to analyze the internal audit quality control of C public Hospital.On the basis of a brief description of the basic situation of C Hospital and the general situation of the internal audit department,the present situation and existing problems of the internal audit quality control of C Hospital are deeply analyzed from two aspects: the quality control of each process of the audit project and the quality control of the audit department.The quality control of audit process is analyzed from four stages: audit preparation,audit implementation,audit report and follow-up audit.This paper analyzes the quality control of audit departments from six aspects: audit authority and independence,audit work quality control,audit system construction,audit technology and method,audit personnel comprehensive quality and audit results application.It is found that the internal audit quality control of Hospital C has some problems,such as lack of standardization of work process,weak authority and independence,deviation of function positioning,imperfect system construction,single method and technology,low comprehensive quality of personnel,lack of sound supervision mechanism and so on.Based on this,PDCA cycle method is used to optimize the whole process of project quality control at the level of project quality control.At the level of departmental quality control,it puts forward six optimization measures,including optimizing the working environment of internal audit,doing a solid job in hospital daily audit,strengthening the construction of internal audit quality control system,optimizing internal audit technology and methods,cultivating high-quality internal audit personnel,and strengthening the supervision of internal audit quality.This paper finds that internal audit organizational structure,working environment,system construction,technical methods and personnel quality and other factors will affect the quality of internal audit work.The exploration of internal audit quality control can not only improve the internal audit quality of C Hospital,but also effectively promote the continuous development of internal audit of provincial and municipal public hospitals,standardize the internal audit process and system,and give full play to the internal audit,supervision and evaluation function,which is of great significance.