Affiliated Hospital Of X University Based On Value-added Orientation Research On Internal Audit Optimization

In 2021,the National Health Commission and the State Administration of Traditional Chinese Medicine jointly issued the Action to Promote High-quality Development of Public Hospitals(2021-2025),which set new requirements for the development of public hospitals.As an important component of the hospital’s internal review and evaluation of organizational business activities,internal control and risk management,internal audit provides suggestions for improving organizational governance,increasing organizational value and realizing organizational goals.Under the requirements of high-quality development of public hospitals,the traditional internal audit model has been unable to meet the actual needs.In 2022,the National Health Commission issued Several Opinions on Further Strengthening the Internal Audit Work of the Health Industry(State Health Finance Issue(2022)No.9),pointing out that the internal audit work of the health industry has been weakened,fictitious,marginalized and other problems.Need to further improve the industry internal audit system.Hospital internal audit should conform to the actual demand,adjust the internal audit mode in time,serve the hospital to achieve high-quality development,improve the organization and operation,give full play to the medical service ability more effectively,protect the people’s health,and contribute to the realization of a healthy China.By combing domestic and foreign literature to understand the research status of internal audit,combined with corporate governance theory,risk management theory,internal control theory,transaction cost theory and other theoretical basis,this paper summarizes the value-added function of internal audit from the aspects of perfecting organizational governance,improving risk management,improving internal control,reducing cost and so on.It connects and distinguishes between the value-added oriented internal audit and the traditional internal audit,and finds that the value-added oriented internal audit and the traditional internal audit are different in the audit objectives,audit time,audit scope,audit service object,audit role positioning,audit function and other aspects.It is clear that the hospital has the public welfare.The goal of hospital internal audit based on value-added orientation is to help hospitals play medical service ability more effectively.Then it analyzes the environment and policy,the university affiliated hospital and its internal audit characteristics,and points out the necessity of optimizing internal audit based on value-added orientation.Then,it introduces the actual situation,expounds the current situation of the affiliated hospital of X University from the basic situation,responsibilities and authority,audit content and other aspects of internal audit,and analyzes the function of internal audit.Based on the analysis of the current situation of internal audit,this paper analyzed and sorted out the existing problems and causes of internal audit in the affiliated hospital of X University,and then proposed internal audit optimization strategies based on the value-added orientation to clarify the internal audit objectives,optimize the audit work mode,expand the scope of audit business,improve the quality of audit business and improve the internal audit guarantee.In order to provide thoughts on the value-added oriented internal audit optimization of university affiliated hospitals and even public hospitals and medical industry.