Author(s)

Mengqian Wang ¹, Xinxiang Huang ¹

Affiliation(s)

¹ The First Affiliated Hospital of Nanchang University, Nanchang 330006, China

Corresponding Author

Mengqian Wang

ABSTRACT

The infrastructure projects of public hospitals are closely related to social economy and national life. Their special significance makes public hospitals attach great importance to the investment in infrastructure projects, and the management of infrastructure projects is also an important link of high-quality development and safety management of hospitals.The whole process of the project involves many units and departments, and the project realization cycle is long. Its complexity and comprehensive characteristics make it difficult for the hospital to comprehensively control the infrastructure project.Therefore, the internal control of the hospital on the infrastructure project requires the participation of all departments, and the internal audit department plays a role of supervision and evaluation in the process of the hospital operation, and can find out the problems and deficiencies existing in the hospital operation in time, which is very beneficial to improving the internal control level of the hospital infrastructure project.It has become the focus of internal audit in infrastructure projects, improve the efficiency of the use of funds, and prevent the risks of the whole process of projects.This paper cites the COSO ERM risk framework to discuss how internal audit plays a role in infrastructure projects.

KEYWORDS

Infrastructure, Internal audit, Enterprise Risk Management, Public hospital

CITE THIS PAPER

Mengqian Wang, Xinxiang Huang, Internal Audit of Infrastructure Projects in Public Hospitals——Based on The COSO ERM Framework Research. Financial Engineering and Risk Management (2022) Vol. 5: 55-58. DOI: http://dx.doi.org/10.23977/ferm.2022.050408.

REFERENCES

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[2] Zhou Ting, Qiu Jincai, Zhu Yuanhua, Wang Tao, Lin Huaying, Yu Xingmin. Research on Strengthening Internal Control of Medical Income in Public Hospitals Based on COSO Framework. Contemporary Accounting, (2020) No (18), p.29-30.
[3] Wang Huijun. On the management problem and optimization strategy of hospital infrastructure project. Rural Health in China, Vol. 12(2020) No.14, p.81
[4] Zhang Sen, Xu Ke, Cheng Kun. Comprehensive management analysis of hospital capital construction engineering quality. Economic Research Guide, (2021), No.19, p. 156-158.
[5] Wang Chao. How does a hospital internal audit "diagnose" for infrastructure projects. Finance, (2019), No.15, p.147-148.
[6] Ninglang Tao. Application of whole-process tracking audit in public hospital infrastructure projects. Wealth Today (China Intellectual Property Rights), (2021) No.07, p.173-174.

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