Research on the Application of Smart Auditing in Hospital Internal Audit Work

Abstract

With the rapid development of China’s economy and society, new problems have emerged in the development of China’s medical
and health industry. To meet the needs of informationization construction and development in public hospitals in China, it is necessary to
strengthen the integration with information technology, transform traditional internal audit models, and improve the efficiency of internal
audits. Smart auditing is an advanced technology that transitions from traditional auditing to information-based auditing. With the rise of
new technologies such as big data, artificial intelligence, and cloud computing, it is of great significance to reconstruct the auditing operation
mode and value output mode, and promote smart auditing to address internal audit challenges.