Research on the Model of Research-based Internal Audit in Public Hospitals
Li Zhaodong
Song Jiaji
Abstract：The application of research-oriented thinking to audit work represents a new-era requirement for audit practices.Research-based audit enhances audit effectiveness and strengthens oversight outcomes.Based on the characteristics of public hospitals,it expounds the connotation of research-based internal audit of public hospitals based on audit elements,and proposes three research-based internal audit models of public hospitals:policy-centered,project-centered,and fund-centered approaches.The characteristics and applicable conditions of the three modes are analyzed to provide references for public hospitals to conduct internal audits under the goal of achieving high-quality development.
Keywords：public hospitalresearch-based auditinternal audithigh-quality development
Publication Date：2025-08-05
Online Publishing Date：2025-08-27(First online date of this platform, not the publication date of the document)
Pages：5( 98-102 )