论文部分内容阅读
内部审计是内部控制的重要组成部分,又是内部控制体系有效性的确认者,在内部控制中具有十分特殊的地位。内部审计作为内部控制的组成内容,发挥着对内部控制执行情况进行监督和评价的作用,是对内部控制的再控制。内部审计是内部控制的控制环境、监督等要素的重要组成部分,是对医院日常经营活动控制的再控制。内部审计对于完善内部控制具有不可替代的作用。内部审计控制是内部控制的基本方法之一。本文主要进行加强医院内部控制与内部审计研究。
Internal audit is an important part of internal control and a validator of the effectiveness of internal control system. It plays a very special role in internal control. Internal audit, as an integral part of internal control, plays the role of supervising and evaluating the implementation of internal control and is a re-control of internal control. Internal audit is an important part of the control environment and supervision of internal control. It is a re-control over the control of the daily operation of the hospital. Internal audit plays an irreplaceable role in improving internal control. Internal audit control is one of the basic methods of internal control. This article mainly to strengthen hospital internal control and internal audit research.