医院内部审计风险的防范与控制

随着医院的经济活动不断地扩展和增加,医院内部审计范围也越来越广泛,由于审计人员业务能力的局限性、审计方法及手段的落后状况等因素,使得内部审计人员在审计工作中将面临更多、更大的风险。通过分析医院内部审计风险形成的原因,以及如何防范与控制医院内部审计风险,得出医院可以采取相应的审计程序、方法,使检查风险达到可以接受的程度,从而降低内部审计风险。

Prevention and Control of Internal Audit Risk in Hospitals

With the expanding and increasing economic activities of hospitals,the scopes of internal audit in hospitals are becoming more extensive.Due to such factors as the limitations in the professional capacity of auditors,backward methods and means of auditing,the internal auditors are facing more and greater risks in the audit work.By analyzing the causes of the internal audit risk in hospitals,as well as the ways to prevent and control the internal audit risk in the hospital,this paper proposes corresponding audit procedures and methods to make the detection risk under acceptable degree and to reduce the internal audit risk.