Research On Public Hospital Risk-Oriented Internal Audit

Public hospital is the most important medical service provider of our country. Currently, the new round reform of public hospitals, which the core content is the establishment of scientific governance structure and the adjustment on hospital medical price compensation mechanism, is gradually into the deep waters. Reform success or failure not only relates to the own survival and development of public hospitals in China, but also relates to the success operation of universal basic health care system. Risk-oriented internal audit refers to the internal audit which is risk-oriented, with emphasis on risk management and process control, and conduct examination and evaluation activities towards the appropriateness and effectiveness of the organization’s risk management process. During the crucial period of the new round of public hospital reform and development, internal audit in public hospital should timely adjust its main direction, vigorously promote risk-oriented internal auditing, assist the management to identify and evaluate significant risk, and put forward improvement opinions and suggestions to risk response and control, so as to make positive contribution to the development of reform of public hospitals.This paper uses normative research combined with case study method Firstly, combs the relevant research results at home and abroad, describes the historical process of the evolution of internal audit object and target, defines the definition of risk-oriented internal audit, and compares with the risk-oriented audit used by certified public accountant in financial statements auditing. Secondly, considers the current situation of internal audit in public hospitals, and demonstrates the necessity and feasibility of carrying out risk-based internal audit in public hospitals under the new period. Again, in view of the public hospital public commonweal and marketability of the unity of industry characteristics, studies and puts forward the procedures, technical method, the evaluation index system and guarantee mechanism of risk-oriented internal auditing introduced in public hospital. Finally, takes a public hospital as an example, systematically introduces the whole use process of risk-oriented internal auditing in public hospitals, intuitively shows the risk-oriented audit’s methods and results in integrity and effectively evaluating the hospital risk management mechanism, the appropriateness and effectiveness of the risk identification, improve risk management and internal control measures.