Analysis of problems and countermeasures in carrying out 
internal audit of material procurement in hospitals

Na Zhang; Zhou Hao

doi:10.18686/modern-management-forum.v7i8.9922

Analysis of problems and countermeasures in carrying out internal audit of material procurement in hospitals

Na Zhang, Zhou Hao

Abstract

A hospital is a public service organization whose duty is to provide high quality and safe medical services to patients.
Among them, material procurement is not only an important part of hospital management, but also the basic guarantee to ensure the quality
of medical services, carrying out material procurement internal audit work has practical signifi cance. Based on this, this paper combined
with the problems existing in the internal audit of hospital material procurement and the author’s practical experience to put forward the
corresponding improvement measures, aiming at providing reference for the eff ective development of related work.

Keywords

hospital; Materials procurement; Internal audit; Problems; countermeasure

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References

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[2] Yanling Zhang. Analysis on the signifi cance and implementation methods of Internal Audit in the management of hospital materials Procurement [J].

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Accounting,2020(10):13-15.

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DOI: http://dx.doi.org/10.18686/modern-management-forum.v7i8.9922

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