The Application of Risk-oriented Internal Audit in Public Hospital
Author(s): LI Yi-fen
Pages: 6-9
Year: 2014 Issue: 12
Journal: Hospital Management Forum
Keyword: Risk-oriented; Internal audit; Public hospital; Organization appreciation;
Abstract: Public hospital is an organization aiming to achieve public healthcare set by government. With the establishment of medical service market and the deepening of health system reform, public hospitals should give full play of their public welfare and socialization. Meanwhile, they should strive for self-development, which lead to more complex operation and management with more organizational risk. This paper focused on the objective public hospitals should have, explored a new internal audit method oriented by risk, focused on control and aimed by governance and appreciation so as to achieve internal controls and organization appreciation.
Pages: 6-9
Year: 2014 Issue: 12
Journal: Hospital Management Forum
Keyword: Risk-oriented; Internal audit; Public hospital; Organization appreciation;
Abstract: Public hospital is an organization aiming to achieve public healthcare set by government. With the establishment of medical service market and the deepening of health system reform, public hospitals should give full play of their public welfare and socialization. Meanwhile, they should strive for self-development, which lead to more complex operation and management with more organizational risk. This paper focused on the objective public hospitals should have, explored a new internal audit method oriented by risk, focused on control and aimed by governance and appreciation so as to achieve internal controls and organization appreciation.
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