The Internal Tracking Audit for Major Infrastructure Projects in Public Hospitals under the Research based Audit Model
Su Yulin
Shu Qihang
Abstract：Research oriented auditing is a new requirement for auditing work in the new era,aimed at improving the quality and efficiency of auditing and promoting the high-quality development of the auditing industry.On the basis of analyzing the practi-cal necessity of strengthening research-oriented auditing and internal tracking auditing of major infrastructure projects in public hos-pitals under the new situation,it explores the implementation path of internal tracking auditing of major infrastructure projects in public hospitals under the research-oriented auditing mode,constructs a new mode of internal audit supervision,and provides reference for the promotion and application of research-oriented auditing in internal auditing work in public hospitals.
Keywords：research-based auditingpublic hospitalmajor infrastructure projectinternal tracking audit
Publication Date：2024-07-05
Online Publishing Date：2025-08-15(First online date of this platform, not the publication date of the document)
Pages：8( 78-85 )