Summary of internal audit work

20 17 summary of internal audit work: with the development of hospital medical and health undertakings, internal audit supervision has become an important means of hospital modern management, which is composed of? Economic supervision? Where to? Economic control? Transformation, through the audit of hospital budget, internal control system, special funds, fixed assets investment, infrastructure projects and other important economic businesses, to promote the improvement of hospital management level and economic benefits. In recent years, the internal audit work of the Third Hospital of the City closely revolves around the central work of the hospital, scientifically integrates audit resources, innovates audit ideas, effectively expands the audit field, pays equal attention to management and service, and promotes the simultaneous growth of social and economic benefits through audit.

To implement Scientific Outlook on Development and build a harmonious hospital, as the internal audit department of the hospital, the most fundamental thing is to fully perform the audit duties and improve the audit supervision ability. In the final analysis, it is necessary to have strict requirements and high standards in the audit work to ensure the audit quality. Audit quality is the lifeline of audit work. Improving audit quality is also the fundamental requirement for audit service to build a harmonious hospital and reflect the service level. .

In order to ensure the audit quality, the Audit Department of the Third Municipal Hospital has been strengthening the awareness of auditing according to law for many years, firmly establishing auditing and supervision according to law, consciously observing and strictly implementing the audit requirements and procedures in the work, overcoming the arbitrariness in the audit process, and achieving legal audit procedures, standardized audit behavior, accurate qualitative audit questions and objective and fair audit conclusions. Insist? Comprehensive audit, highlighting key points? Starting from the economic work center of the hospital, this paper focuses on strengthening the ability of fund management and improving economic and social benefits, and has achieved remarkable benefits. For example, hospitals began to supply coal exclusively by one company without the participation of auditors, which led to unstable quality and opaque price. After the participation of auditors, according to the audit tracking before, during and after, this alone saved tens of thousands of yuan for our hospital. In terms of printed matter, before 2006, the expenditure of printed matter remained high, and there was too much inventory backlog, some of which could be used for decades. Through auditing and participation, the printed matter printing bidding has greatly reduced the printed matter expenditure: in 2006, the printed matter decreased by 57. 1% (individual varieties decreased by 86.3%); The annual reduction rate in 2007 was 25.1%; The annual reduction rate in 2008 was 23.2%.

In recent years, the audit department has been following the leadership of the hospital. Fasten your pockets? 、? Forward pass? Requirements, so that the audit work can be done well? Three days in advance? First, the position is ahead, second, the time is ahead, and third, the work is ahead. The whole process of pre-audit, in-process audit and post-audit is implemented, and all expenses that need to be audited are intervened in advance to ensure the safety and effectiveness of hospital funds. Standardize the procedures and behaviors of material procurement, participate in the bidding and price comparison or follow-up inquiry activities such as material and equipment procurement and sporadic maintenance of hospital infrastructure projects, further strengthen the audit work, continuously expand the audit items and scope, and practice strict economy with remarkable results. From 2008 to now, I have participated in 44 bidding and price comparison work, and participated in the negotiation and procurement of 43 batches of goods, involving more than 60 suppliers. I have completed the audit of 1 19 special project, and accepted the audit of various materials procurement and infrastructure maintenance, totaling183.77 million yuan. With the full cooperation of the General Affairs Department and the Finance Department, the amount was reduced.

With the continuous development of socialist market economy, hospitals as a service? The window? In order to survive and develop in the fierce market competition, the industry must establish a scientific management model with high quality, high efficiency and low consumption, and the audit department, as an important part of the hospital management mechanism, should play a huge role. Under the condition of market economy, hospitals are pushed to the market, and the survival of hospitals no longer depends on the will of higher authorities, but on the acceptance of hospitals by the market and whether hospitals can provide high-quality and low-cost medical services for patients. The market determines the survival and development of hospitals. To carry out normal business activities and provide medical services for patients, hospitals must consume certain manpower, financial resources and material resources, so the management process of hospitals is also a process of resource consumption and cost formation. The reason why hospitals must pay attention to cost is that every dollar increase in cost will not only increase the financial burden of patients, but also reduce the income of hospitals and affect the long-term development of hospitals. If the cost problem is not solved well, the benefits of the hospital will not be guaranteed and the competitiveness will become lower.

Therefore, the internal audit of the Third Hospital of the City regards the medical service cost as the basic audit, insists on taking Scientific Outlook on Development as the guidance, finds out the main problems and major problems in cost management in time, finds out the main manifestations and crux of loss and waste, makes a comprehensive analysis, puts forward effective solutions and suggestions for the existing problems and their causes, and rationally utilizes resources to reduce costs, which greatly improves the economic and social benefits of the hospital and makes important contributions to promoting the harmonious development of the hospital. Top three? Specialized hospitals provide a strong guarantee.

20 17 summary of internal audit work: in the past x years, under the guidance of the provincial bureau and the direct leadership of the party group, the internal audit work of our bureau has actively implemented the spirit of the 16th National Congress of the Communist Party of China and the Fourth Plenary Session of the 16th Central Committee, conscientiously studied and implemented the provisions of the National Audit Office on internal audit work and the requirements of internal auditing standards, followed the spirit of the provincial bureau's meeting on internal audit work, and maintained law and order and promoted management. Actively guide the internal audit institutions of this bureau to play an active role in strengthening the economic management of the unit and realizing the economic objectives, realize the idea that internal audit serves the unit objectives, strictly enforce the implementation of accounting system, establish and improve the post responsibility system and internal inspection system, and determine? Final accounts of legal representative's departure and project completion? Two mandatory trials to comprehensively strengthen the audit and persistence of the economic responsibility of * * *? If you leave, you will definitely be tried? And then what? Pre-employment probation? Through the economic responsibility audit, it not only objectively evaluates the work performance of the top leaders of county and district sub-bureaus, but also ensures that state-owned assets and funds are not lost, which also provides reference for the assessment and appointment of cadres by the party group of the bureau.

Pay attention to special audit and audit investigation, strengthen the audit of purchasing price comparison of bulk assets and strengthen the evaluation of internal control system, and achieved good results. According to the work objectives set at the beginning of the year, we led the internal audit working group in XX, and used more than two months to conduct internal audit work in counties, bureaus, training centers, farms and other 12 units of this system. In the internal audit work, the key point is to strictly control the audit procedures. During the internal audit of county and district bureaus, attention should be paid to the establishment of audit items, pre-trial investigation, formulation of implementation plan, issuance of audit notice, implementation of audit process and opinions on audit reports. Strictly control the implementation of the audit. The audit work shall be carried out in strict accordance with the scope, content and objectives determined in the audit plan, and shall abide by the audit laws, regulations and relevant auditing standards. Strictly control audit reports. Standardize the writing of the audit report formed after the inspection, pay attention to the facts related to the audit matters, including the comprehensive facts that the audited entity's financial revenue and expenditure are true, legal and beneficial, and the facts that violate the regulations and financial revenue and expenditure are clear. The amount of revenue and expenditure in the audit report is consistent with the relevant figures in the audit working papers.

Strictly control the audit. Pay attention to the problems revealed by the audit are clear, the figures are conclusive, the nature is accurate, the applicable laws, regulations and rules are correct, specific and effective, and the punishment opinions are appropriate. Strictly control audit evaluation and suggestions. Audit evaluation is the audit opinion of the internal audit institution on the audited entity and the audited personnel. Whether the audit evaluation conforms to the reality of the auditee and the auditee is related to the interests and honor of the auditee and the auditee, especially the audit evaluation of the economic responsibility of leading cadres during their term of office should be more cautious. In our work, we pay special attention to putting forward practical audit suggestions, avoiding making a big deal, and facilitating the audited units to adopt rectification. Through the above-mentioned series of practices, the internal audit work of our bureau has been effectively carried out and achieved good supervision results. Douste is full of loopholes, taking precautions, effectively supervising and managing the financial management of Daqing local tax system, and the internal audit work has been highly praised by the provincial bureau and the party group of our bureau. What should we follow in the future internal audit work? Audit according to law, focus on the center, highlight key points and innovate constantly? Working principles, constantly improve working methods, improve the quality of internal audit work, and strive for better results.