医院零星维修工程内部审计的构建与实施

摘要

因医院内部审计主体和零星维修工程各自的专业特性，医院零星维修工程的内部审计应量体裁衣、因事制宜，既要分门别类、合理搭配，又要阶段考量、职能分明。在审计方法、审计技巧、审计范围、审计人力搭配、审计成果运用等方面要巧妙创新，盘活现有审计资源，有效实施审计监督。通过基础性的审查，找准切入点，逐步转向管理审计、效益审计等，以期发挥更大效力。%The special characteristics of internal audit body and the sporadic maintenance in hospitals determines that internal audit of the sporadic maintenance should tailor to actual circumstances,and adjust to actual occasions. And it should also be classified,rationally matched,periodically considered and the functions should be clarified. Some skillful in-novations should be done in audit methods,audit techniques,audit scope,allocation of auditor,and the application of audit results,the current audit resources be vitalized for the effective implementation of audit supervision. With base examina-tion,the breakthrough points can be found. Gradually,management audit and efficiency audit can be taken for the play of greater effectiveness.