摘要
目的:探讨行政事业单位内部控制规范以及在中国内部审计准则最新要求下卫生系统医疗设备物资采购审计思路。方法:按照国家新规范、新准则的具体要求,结合工作实践和文献查阅成果,基于采购与付款循环内部控制审计视角,探讨卫生系统医疗设备物资采购审计思路。结果:系统梳理、规范及总结卫生系统医疗设备物资采购审计的程序、内容及方法。结论:实践证明,国家新规范、新准则下审计的精细化设计,提升了卫生系统内部审计的工作质量和工作效率。
Objective：Discussing the audit idea of equipment and material procurement in health system under the latest requirements of the administrative institutions internal control specification and Chinese internal auditing standards.Methods： According to the specific requirements of the new specification and the new standard, combined with the practical work experience and the review of the literature, to discuss the audit idea of equipment and material procurement in health system, based on the perspective of internal control audit of procurement and payment cycle.Results： Systematic reviewing and standardized summarizing the procedure, content and method of the equipment and material procurement audit in health system were used.Conclusion： It has been found that audit of fine design under the new specification and the new standard could well improve the work quality and work effectiveness of the internal audit in health system.
出处
《中国医学装备》
2015年第9期115-117,共3页
China Medical Equipment
关键词
设备物资采购
审计思路
采购与付款循环
内部控制
Equipment and material procurement
Audit idea
Procurement and payment cycle
Internal control
