Discussion on the audit idea of equipment and material procurement under the new specification and the new standard-based on the perspective of internal control audit of procurement and payment cycle
10.3969/J.ISSN.1672-8270.2015.09.037
- VernacularTitle:国家新规范、新准则下医疗设备物资采购审计思路探析--基于采购与付款循环内部控制审计视角
- Author:
Yu AN
;
Ying ZHANG
- Publication Type:Journal Article
- Keywords:
Equipment and material procurement;
Audit idea;
Procurement and payment cycle;
Internal control
- From:
China Medical Equipment
2015;(9):115-116,117
- CountryChina
- Language:Chinese
-
Abstract:
Objective:Discussing the audit idea of equipment and material procurement in health system under the latest requirements of the administrative institutions internal control specification and Chinese internal auditing standards.Methods: According to the specific requirements of the new specification and the new standard, combined with the practical work experience and the review of the literature, to discuss the audit idea of equipment and material procurement in health system, based on the perspective of internal control audit of procurement and payment cycle.Results: Systematic reviewing and standardized summarizing the procedure, content and method of the equipment and material procurement audit in health system were used.Conclusion: It has been found that audit of fine design under the new specification and the new standard could well improve the work quality and work effectiveness of the internal audit in health system.
