COSO框架下优化手术室设备内部控制的探索
Exploration of Optimizing Internal Control of Operating Room Equipment Under COSO Framework
余霜霜1
作者信息
摘要
手术室医疗设备在外科手术中起着重要的辅助作用,也是衡量医院技术水平的重要标准,对手术结果产生直接影响.手术室设备管理工作应着力提升设备管理质量内部控制,以保障在诊疗过程中设备正常运行,减少不良事件发生.本研究从COSO框架出发,立足A医院实际,通过构建四级岗位监督管理体系的控制环境,引入"动态准入体系"概念,建立风险导向性的设备风险评估体系,优化设备使用过程管理、设备维修维护模式及器械设备管理电子信息系统等,实现对A医院手术室设备内部控制的优化.
Abstract
Medical equipment in the operating room plays an important supporting role in surgical procedures,and is also an important standard for measuring the technical level of hospitals,which has a direct impact on surgical outcomes.The management of operating room equipment should focus on improving the internal control of equipment management quality to ensure the normal operation of equipment in the diagnosis and treatment process and reduce the occurrence of adverse events.Starting from the COSO framework and based on the actual situation of Hospital A,this study aims to optimize the management of equipment use process,equipment repair and maintenance mode,and electronic information system of instrument and equipment management by constructing the control environment of four-level post supervision and management system,introducing the concept of"dynamic access system",and establishing a risk-oriented equipment risk assessment system,so as to optimize the internal control of operating room equipment in Hospital A.
关键词
设备管理/内部控制/手术室/COSO框架Key words
Equipment management/Internal control/Operating room/COSO Framework引用本文复制引用
出版年
2024
NETL
NSTL
万方数据