医院开展舞弊审计的难点及对策探讨

文章通过剖析医院舞弊产生的根源,对医院舞弊审计的特性和难点展开探讨,尝试构建医院舞弊审计的理论框架,并据此从提升审计人员胜任力、发挥内部控制抵御舞弊风险的作用、通过舞弊迹象找出舞弊表现、加强与被审计对象的审计心理博弈、完善和改进舞弊审计的程序与方法、营造防范舞弊的文化氛围等6个方面提出医院实施舞弊审计的对策,以期为公立医院开展舞弊审计提供参考。

Discussion on the Difficulties and Strategies of Fraud Audit in Hospitals

By analyzing the root causes of hospital fraud, it discusses the characteristics and difficulties of hospital fraud audit, and tries to construct a theoretical framework of hospital fraud audit. It puts forward strategies of fraud audit in hospitals from aspects of improving the competence of internal auditors, giving full play to the role of internal control in resisting fraud risk, finding fraud performance through fraud signs, strengthening the audit psychological game with the audited object, perfecting and improving the procedures and methods of fraud audit and creating a cultural atmosphere to prevent fraud, so as to provide guidance for the launch of fraud audit in public hospitals.