Research on the Construction of Research Based Internal Audit System in Public Hospitals
- VernacularTitle:公立医院研究型内部审计体系构建研究
- Author:
Yulin SU
1
;
Qihang SHU
Author Information
1. 四川省肿瘤医院·研究所、电子科技大学附属肿瘤医院审计处 四川 成都 610041
- Publication Type:Journal Article
- Keywords:
research-based auditing;
public hospital;
internal audit;
system construction
- From:
Chinese Health Economics
2025;44(2):101-108
- CountryChina
- Language:Chinese
-
Abstract:
Research based auditing is a new requirement for auditing work in the new era,which has important guiding signifi-cance for internal auditing of public hospitals.It reviews the existing literature on research-based auditing,summarizes the back-ground and requirements of research-based auditing,and analyzes the necessity and current situation of conducting research-based in-ternal auditing.Based on the characteristics of internal auditing in public hospitals,it explores the construction of a research-based in-ternal auditing system in public hospitals from both theoretical and practical perspectives,in order to provide reference ideas for pub-lic hospitals to regularly use research-based auditing models to carry out internal auditing work.
