[1]周蔚萱,谢俊峰,吴 尧,等.卫生机构内部审计“客观性”威胁因素与管理对策[J].卫生经济研究,2023,40(11):81-83.
　ZHOU Weixuan,XIE Junfeng,WU Yao,et al.Threat Factors and Management Countermeasures of the Objectivity of Internal Auditing in Health Institutions[J].Journal Press of Health Economics Research,2023,40(11):81-83.
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卫生机构内部审计“客观性”威胁因素与管理对策
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卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:
40
期数:
2023年11期
页码:
81-83
栏目:
财务与审计
出版日期:
2023-10-25

文章信息/Info

Title:
Threat Factors and Management Countermeasures of the Objectivity of Internal Auditing in Health Institutions
作者:
周蔚萱1; 谢俊峰2; 吴 尧3; 吴芳芳4
1.江苏卫生健康职业学院，江苏 南京210000
2.安徽省第二人民医院，安徽 合肥230011
3.安徽省审计厅，安徽 合肥230041
4.马鞍山市妇幼保健院，安徽 马鞍山243000
Author(s):
ZHOU Weixuan;  XIE Junfeng;  WU Yao;  WU Fangfang
Jiangsu Health Vocational College, Nanjing Jiangsu 210000, China
关键词:
卫生机构; 内部审计“客观性”; 威胁因素; 国际内部审计协会
Keywords:
health institutions;  objectivity of internal auditing;  threat factors;  International Institute of Internal Auditors
分类号:
R197.32
文献标志码:
A
摘要:
国际内部审计协会（IIA）提出了内部审计“客观性”威胁因素综合性框架，包括：自我检查威胁、社会压力威胁、经济利益威胁、私人关系威胁、熟悉程度威胁、文化种族与性别歧视威胁、认知偏差威胁。问卷调查显示，这些因素威胁着卫生机构内部审计的“客观性”。对此提出卫生机构内部审计“客观性”管理对策：加强对内部审计“客观性”管理的宣传，充分保障内部审计的战略地位和活动范围，严格对内部审计人员“客观性”管理要求，建立严谨的内部审计服务内部控制制度，健全内部审计重大项目结果复核制度。
Abstract:
The International Institute of Internal Auditors (IIA) has proposed a comprehensive framework for the threat factors of the objectivity of internal auditing, including: the threats of self-examination, social pressure, economic interests, personal relationships, familiarity, cultural race and gender discrimination, and cognitive bias. The survey results show that these factors threaten the objectivity of internal auditing in health institutions. In response, this article proposes management strategies for the objectivity of internal auditing in health institutions, including strengthening the publicity of the objectivity management of internal audit, fully ensuring the strategic position and scope of activities of internal auditing, strictly requiring the objectivity management of internal auditors, establishing a rigorous internal control system for internal auditing services, and improving the system for reviewing the results of major internal auditing projects.

参考文献/References:

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更新日期/Last Update: 2023-10-25