| 摘要: |
| 依法开展内部审计，发挥审计监督作用，有助于医疗卫生事业单位及时排查风险隐患、填补管理漏洞、减少经济损失。文章根据国家有关法律法规，结合医疗卫生事业单位工作实际情况，论述单位内部审计机构工作职能、内部审计工作重点和流程、部门联动机制、内部审计结果运用及体会，为医疗卫生事业开展内部审计工作提供借鉴。 |
| 关键词: 卫生事业单位 内部审计 工作流程 联动机制 |
| DOI： |
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| 基金项目: |
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| Structure and Experience of Internal Audit Process of Medical and Health Institutions |
| LIU Cui-hua |
| (Henan Center for Disease Control and Prevention,Zhengzhou 450016 ,China) |
| Abstract: |
| Carrying out internal audit in accordance with the law and giving play to the supervision role of audit will help medical and health institutions to timely investigate potential risks，close management loopholes and reduce economic losses. According to the relevant laws and regulations，combined with the actual work of medical institutions，it mainly discusses the personnel of internal audit institutions，the focus and process of internal audit work，the joint-action mechanism of departments，the application and experience of internal audit results，so as to provide references for the internal audit work of medical and health institutions. |
| Key words: health institution internal audit workflow joint-action mechanism |
