[1]孙智恺.公立医院智能化内部审计探析[J].卫生经济研究,2024,41(01):91-93.
　SUN Zhikai.Analysis of Intelligent Internal Audit in Public Hospitals[J].Journal Press of Health Economics Research,2024,41(01):91-93.
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公立医院智能化内部审计探析
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卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:
41
期数:
2024年01期
页码:
91-93
栏目:
财务与审计
出版日期:
2024-01-03

文章信息/Info

Title:
Analysis of Intelligent Internal Audit in Public Hospitals
作者:
孙智恺1
1.浙江大学医学院附属邵逸夫医院，浙江 杭州 310000
Author(s):
SUN Zhikai
Sir Run Run Shaw Hospital, affiliated with the Zhejiang University School of Medicine,Hangzhou Zhejiang 310000, China
关键词:
内部审计; 智能化; 公立医院
Keywords:
internal audit;  intelligence;  public hospitals
分类号:
R197.3
文献标志码:
B
摘要:
当前，公立医院内部审计工作存在机械性劳动过多、成效难以量化、独立性不够、数据孤岛普遍以及信息化应用不足等问题。智能化审计具有扩大审计范围、降低错误率和风险、实现实时监控等优势。公立医院应基于大数据平台，着力推进审计智能化，不断提升审计效率。
Abstract:
At present, there are some problems in the internal audit work in public hospitals, such as excessive mechanical labor, difficulty in quantifying results, insufficient independence, widespread data island, and insufficient information application. Intelligent auditing has advantages such as expanding audit scope, reducing error rates and risks, and achieving real-time monitoring. This requires public hospitals to focus on promoting audit intelligence and continuously improving audit efficiency based on big data platforms.

参考文献/References:

[1] 苏永萍,吴伟,俞濮阳,等.新形势下公立医院内部审计的现实困境与实施路径[J].卫生经济研究，2021，38（04）：60-62，68.
[2] 吴宁娜.推进审计关口前移，强化内部审计职责[J].财会学习,2022（18）：124-126.
[3] 沈水珍，王燕，徐晨.医院内部审计为规范管理保驾护航[J].浙江审计,2022（08）：44-45.
[4] 张庆龙，何佳楠，芮柏松.新时期内部审计创新之路:从数据审计到智能审计[J].财会月刊,2021（22）：78-83.

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更新日期/Last Update: 2024-01-03