The Research On Internal Control Of The Hospital Information System Based On Cobit Model

The development and application of Information Technology (IT), in particular network technology, brings great changes to hospitals’business. Information has already become the basic source of hospital. Information System (IS) makes the full use of information source. As the informationalisation, hospital’s operation, data processing, and financial reports more and more rely on IT system’s automation.IS is a kind of computer application system which provides people with primary purpose of data-intensive and resource sharing, featuring with vast, persistence, share, and various functions. In light of above characteristics, hospitals therefore need to research and build their Internal Control System (ICS) of IS, to ensure which system adapts IS. Hospitals play a role as monitoring and supervising the application of IS. Only with a complete set of scientific, economic and practical ICS, the healthy and orderly development of society, and the operation of hospital business are assured. In recent years, the development of IS provides a lot of chances for the extension of its internal controls. Internal control, in the circumstance of IS, is more and more focused.This paper studies on the XXX Obstetrics and Gynecology Hospital of CQ, it focuses on the rebuild of its Information System’s ICS. The research methods are inductive, comparative and empirical. It discusses and analyses how to effectively build hospital’s ICS based on COBIT model. The chapters are:Chapter I:Introduction. This paper first introduces the background and significance of this study, then it refers the relevant literatures regards the current situations of IS and ICS in both domestic and foreign countries. It clarifies the framework and innovations of this study, also tells the main focus:to complete IS’s internal control of hospital. ChapterⅡ:Theoretical analysis of IS’s internal control. It firstly clarifies the concept of Information System, analyses the vulnerability of IS. Secondly, it comments and analyses the domestic and foreign theories about the ICS, summarizes the relationship between IS and its internal control. It further elaborate the necessity and feasibility to implement IS’s internal control.ChapterⅢ:the empirical framework of IS’s internal control:COBIT mode. This chapter analyses in details about the COBIT mode’s rudiment, historical background, target of control, and application in IS. Secondly, it demonstrates COBIT control’s principle. It also analyses IT sources, business demands, and IT processing, as well we the relationships among the three cycles. It clarifies the principle of IT COBIT control’s target, analyses the advanced and detailed COBIT’s control target. Final part is about the six components of COBIT. Based on above discussion, it evaluates the advantages and disadvantages of COBIT.ChapterⅣ:A cased study on IS’s internal control in X hospital, based on COBIT mode. This chapter is the main one of this study, it uses The XXX Obstetrics and Gynecology Hospital of CQ as a case, focuses on how does it rebuild its Information System’s ICS, of which the author involved in the designing stage of this project. It analyses in details about how does the hospital build its IS’s internal control, following the COBIT mode.ChapterⅤ:Inspiration on the establishment of hospitals’ iS’s internal control, based on COBIT mode. This chapter gives advices and suggestions on the questions mentioned above. It analyses the IS’s internal control theoretically and empirically. It is believed that in order to build a sound hospitals’IS’s ICS, we must look at it in a macro level. That is to say, that the Ministry of Finance should promulgate the framework and regulations on information system’s internal control as soon as possible, so that the organizations could have a rule to comply with. Hospitals, on the other hand, should design, build, and complete its IS’s ICS based COBIT mode,The innovations of this paper are:1. Innovations on research perspectives:the research topic of this study do not repeatedly focus on the traditional internal controls, instead it creatively selects the internal controls of IS. 2. Innovations on content:Rather than generally discuss the internal control issues, the paper selects the IS’s internal control at a hospital as a case study, which is highly targeted and innovative. The case comes from the author who actually involved in the design of the hospital information system’s internal control system, which is very practical.3. Innovations on application:This study aims at the current situation, gives suggestions to government, industrial associations, and hospitals. It also suggests that the Ministry of Finance should promulgate the framework and regulations on information system’s internal control as soon as possible, and raise it to the legal stage. Industrials associations should develop specific implementation rules based on the provisions of relevant state departments. Hospitals, then should design its internal control system from organizational culture and ethical dimensions. The suggestions on policy making are very practical.