Research on the Construction of Research Based Internal Audit System in Public Hospitals
Su Yulin
Shu Qihang
Abstract：Research based auditing is a new requirement for auditing work in the new era,which has important guiding signifi-cance for internal auditing of public hospitals.It reviews the existing literature on research-based auditing,summarizes the back-ground and requirements of research-based auditing,and analyzes the necessity and current situation of conducting research-based in-ternal auditing.Based on the characteristics of internal auditing in public hospitals,it explores the construction of a research-based in-ternal auditing system in public hospitals from both theoretical and practical perspectives,in order to provide reference ideas for pub-lic hospitals to regularly use research-based auditing models to carry out internal auditing work.
Keywords：research-based auditingpublic hospitalinternal auditsystem construction
Publication Date：2025-02-04
Online Publishing Date：2025-08-15(First online date of this platform, not the publication date of the document)
Pages：8( 101-108 )