| 摘要: |
| 审计质量是审计的生命线，审计监督作用的发挥，离不开审计质量。通过对北京市市属、区属公立医院内部审计质量的调研，分析内部审计质量存在的现实问题，提出加强公立医院内部审计质量管理的过程控制等有效路径，达到提高公立医院内部审计工作质量及效果的目的，为促进公立医院高质量发展发挥作用。 |
| 关键词: 公立医院 内部审计 审计质量 |
| DOI： |
| 投稿时间：2023-04-09 |
| 基金项目: |
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| Exploring the Path of Improving Internal Audit Quality Management in Public Hospitals |
| Meng Xuelian,Hou Changmin |
| (Beijing Jishuitan Hospital, Beijing, 100035 , China) |
| Abstract: |
| Audit quality is the lifeline of auditing, and the role of audit supervision is inseparable from audit quality.Through astudy on the quality of internal audit in public hospitals in Beijing city and district, it analyzes the real problems of internal audit qual-ity and proposes effective ways to strengthen the process control of internal audit quality management in public hospitals, so as toachieve the purpose of improving the quality and effectiveness of internal audit work in public hospitals and play a role in promotingthe high-quality development of public hospitals. |
| Key words: public hospital internal audit audit quality |
