To further promote the high-quality development of public hospitals,giving full play to the supervisory function of public hospitals'internal control audit in the internal control of engineering management has become an important means in hospital management to guarantee the safety,efficiency and standardization of hospital funds.Based on audit work,research-based audit takes in-depth investigation and research as the basis,adheres to problem-oriented and scientific methods,and strengthens research in pre-trial investigation,audit implementation,audit conclusions and reports,and application of audit results.The article firstly explains the connotation of research-based audit,and secondly takes large BD public hospitals as an example to systematically introduce the application of research-based audit in the internal control audit of engineering management in public hospitals,and summarizes the effectiveness of research-based audit in the internal control audit of project management,so as to provide a concrete reference for the improvement of the quality of the internal audit work of public hospitals.
Public hospitalsResearch-based auditInternal control auditEngineering management