s to achieve its purpose, improve the organization operation and increase value, so demand internal auditors have management knowledge and level.
Editor this period of internal audit work mainly covering content
Internal audit according to the different industries and fields show specific audit contents: to the medical health industry medical charges in the system monitoring the medical fees prices evaluation indexes standard, to medical treatment fee system for real-time tracking and supervision. If medical treatment charge system appears corresponding index of the standard deviation, the data are in monitoring program to supervision of signal or news. Medical device control system enterprise internal audit project management standardized operation
For large medical equipment can use of supervision, combine medical treatment charge monitoring, can for large medical equipment charge control, prevent medical equipment leak fee, private charge happens; At the same time, convenient for large hospital leaders of medical equipment and income used for understanding. Drug prices monitoring and control system for real-time monitoring of drug prices, is through the related monitoring program for inventory system in real-time data daily accounting, supervision to fulfill. If the inventory accounting system processing appear departure from monitoring the situation of the boundary or parameters, the data are on a monitor program supervisors to signal or news. The administrative institution of budget implementation monitoring system has the function of automatic read budget system, according to the project budget and set the corresponding relation of financial data, and realize the financial data and budget data, financial index and budget data, through analyzing the index of budget and penetrates the type query, find out the reasons for the differences, and to the budget implementation warning definition, realize various levels of early-warning prompt. Special funds for monitoring by setting special funds for source amount and breakdown amount and total expenditure and breakdown amount to check the source of the special funds for spending and implementation; Check the balance of payments implementation whether there are overruns phenomenon, check the special funds expenditure of households and whether there is not standard accounting. Manufacturing industry to inventory library by age monitoring raw materials, semi-finished products, such as inventory goods in stock inventory business monitor to reflect the inventory structure, enterprise capital takes up, the backlog of quantity, the backlog of time, make enterprise inventory management personnel can master in time, adjust inventory turnover frequency, revitalize the backlog funds, not only guarantees the stock material timely supply the needs of the production, and prevent excessive backlog, increasing the service efficiency of funds. Sales for the sales business of monitoring through monitoring, make sales data real-time update in the system, so that can in time for the proceeds of the sale, unit cost, profit unit sales data, can make the enterprise management personnel in grasping the market conditions, especially the same products in different market sale price and so on, so as to make further market strategic adjustment. Financial monitoring system to monitor the financial system, is through the related to monitor financial accounting system daily accounting data real-time tracking, supervision and to realize, if a financial accounting system in the processing of departure from the boundaries of audit or parameters, monitoring program will automatically to the audit staff issued a warning signal or news. Financial regulatory control cash ZuoZhi monitoring: may, according to the definition ZuoZhi cash check formula monitor. Abnormal vouchers monitor: the auditor can according to accounting system and internal financial system by the provisions of the
