The Internal Tracking Audit for Major Infrastructure Projects in Public Hospitals under the Research based Audit Model
- VernacularTitle:研究型审计模式下公立医院重大基建项目内部跟踪审计实施路径探索
- Author:
Yulin SU
1
;
Qihang SHU
Author Information
1. 四川省肿瘤医院审计处 四川 成都 610041
- Keywords:
research-based auditing;
public hospital;
major infrastructure project;
internal tracking audit
- From:
Chinese Health Economics
2024;43(7):78-85
- CountryChina
- Language:Chinese
-
Abstract:
Research oriented auditing is a new requirement for auditing work in the new era,aimed at improving the quality and efficiency of auditing and promoting the high-quality development of the auditing industry.On the basis of analyzing the practi-cal necessity of strengthening research-oriented auditing and internal tracking auditing of major infrastructure projects in public hos-pitals under the new situation,it explores the implementation path of internal tracking auditing of major infrastructure projects in public hospitals under the research-oriented auditing mode,constructs a new mode of internal audit supervision,and provides reference for the promotion and application of research-oriented auditing in internal auditing work in public hospitals.
