Exploration and practice of research-based audit in the management of multi-campus infrastructure projects in public hospitals
10.3760/cma.j.cn111325-20221113-00967
- VernacularTitle:研究型审计在公立医院多院区基建工程管理中的探索与实践
- Author:
Na ZHANG
1
;
Weiyun CHEN
Author Information
1. 温州医科大学附属第二医院审计处，温州 325035
- Keywords:
Hospitals, public;
Research-based audits;
Multi-campus;
Infrastructure project;
Case analysis
- From:
Chinese Journal of Hospital Administration
2023;39(6):426-430
- CountryChina
- Language:Chinese
-
Abstract:
Internal auditing for infrastructure projects carried at multi-campuses of a hospital to support hospital strategic growth, is a crucial means in raising the business performance and capacity. A public hospital made a research-based audit to examine infrastructure projects across multi-campuses since 2021. At the pre-trial stage, the audit plan was created in a " two-coordination" manner to define the scope of authority and responsibility of audit objectives; at the in-trial stage, audit priorities were focused on in advance through intelligent early warning, and full-course audit guidance and quality control was made through online real-time audit operation system; at the post-trial stage, efforts were focused on resolving problems, summarizing audit findings. The authors introduced the practice of the hospital and further explained the specific application methods and achievements through case analysis, providing reference for internal audit of infrastructure projects in multi-campus hospitals, for reference in likewise internal auditing.
