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Internal audit of hospital records management

Development potential of the auditors to The only way to fundamentally improve the level of audit files management. 2.5 Establishing and perfecting the system,[link widoczny dla zalogowanych], and standardize management. Hospital records management, including internal audit Filing, organizing, archiving, by (check) access and storage, etc., establish and improve a set of file management of the system is necessary, otherwise, no rules hard set prescription Park. ① Filing system. Filing of work including audit data collection, binding and filing. Archives of Internal Audit should follow the Filing in the process of data collection is particularly important, since material dispersion, and some material real Nanbian, increasing the difficulty of data collection. Therefore, the scope and collection must be clearly related to the audit of audit documentation and evidence must be collected is complete, do not miss any small evidence to ensure that the audit file data integrity. After data collection, to be approved by the head of the audit only after the binding by hand, Filing. ② scheduling system and archive system. Filing of the audit staff is responsible for filing the information will have to pay full-time archivist to classify,[link widoczny dla zalogowanych], organize, and archive. ③ by (Charles) access system. Establish and improve through (search) access to the internal audit system is to improve the management of an important part of the file, but also ensure that the audit file data security and confidentiality measures is essential. The first loan system: application for the lender files the application form to fill in lending, the loan approval in the House leadership. Second, the return of the system: the lender loan file the return, full-time administrator should handle the cancellation procedures, who fails to return, file manager urged the lender the right to return. Those who refuse to return, the administrator shall report the audit department heads. ④ custody system. A unit of work is good or bad record keeping audit reflects the work of the unit audit management level. Scale audit work file storage, can be measured from the following aspects: First, transport system: the filing of the auditor responsible for auditing will have a bound file transfer procedures to handle full-time administrator. This can effectively prevent file loss and damage,[link widoczny dla zalogowanych], specifying the responsibilities. Second, the destruction of the system: destruction of life is over custody of the records shall be destroyed only after examination and approval procedures. Third, the security system and security system: a set of files should establish and improve the security system and security system to ensure that archives fire, theft,[link widoczny dla zalogowanych], to ensure the absolute security of the file. Fourth, the transfer system: the Registry of full-time management of staff mobility, the transfer must go through the relevant procedures. In summary, the audit file is the internal audit staff to the hospital all the audit process, audit basis, problems, differences in the amount recorded in the audit working papers one by one to form the audit file data. Audit file is the backbone of the audit report. Therefore, the strengthening of internal audit hospital records management; full development and use of audit files, can effectively reduce audit risk, improve the efficiency of audit work to curb the corruption phenomenon; to promote the economic activities of the hospital and healthy development. There can not be underestimated. (Author: Third Affiliated Hospital of Sun Yat-sen 1, Second Affiliated Hospital of Sun Yat 5106302 5100003 510000 First Affiliated Hospital of Sun Yat-sen) On the medical institutions under the modern enterprise system, the status and role of internal audit Fang Wang Rong Jin Ping 【Document code Article ID】【B】 1606-6707 (2004) 02-0124-02 medical institution medical institutions in the internal audit is an important mechanism of self-discipline part, it is dedicated by the medical establishment audit bodies and internal audit staff, according to relevant state laws and regulations and the departments and units of the rules and regulations, in accordance with certain procedures and methods, quite independently of the department, and unit revenues and expenditures of the true, legitimate and effective monitoring of the behavior. Internal audit in the status of medical institutions is directly related internal audit institutions and the extent play the role of auditors and the effectiveness of the auditor as the audit department of the effectiveness of the internal audit will turn the unit the status of an impact. Auditors often said, A market economy, medical institutions, the internal audit function is not static, it has the characteristics of the times the internal audit function within the internal audit function, it is an objective reality, but not immutable. With the development of market economy, its functions have been developed and will gradually recognized. Early goal of internal audit work is mainly troubleshooting correcting disadvantages, its focus is the financial and accounting oversight. Later, with the continuous development of social economy, to meet the enterprises to strengthen management and internal control, the need to improve efficiency, the internal audit staff