內部稽核機制提升醫務管理效能

組織管理的過程就是控制的過程，其績效之良窳，實有賴內部稽核制度之建立，其目的在促進持續改善，進而提升醫務管理效能。本文以某H醫院手術室L書記，利用職權之便，於後端批價系統將病人自費醫材竄改為健保給付醫材，從中牟取差額為例。經該院導入內部稽核機制，主動發現流程上的待改善點，並以此案例作為教學分享，彰顯建立內部稽核制度之價值與必要性。最後，我們也分享本院如何運用內部稽核機制，調查分析，改善管理的經驗，期有助於各醫院推行內部稽核之參考。

關鍵字

內部稽核；醫務管理；內部控制

並列摘要

Organizational management involves a control process, and its outcome depends on successfully establishing an internal audit system. The purpose of auditing is to promote continual improvements in management to facilitate effective hospital administration. Herein, we present a case from a regional hospital involving a cashier who abused her authority and tampered with billing documents regarding copayments for medical devices. As management consultants, we recommend that hospitals develop and conduct an internal auditing program to identify such instances of fraud and devise strategies for improvement. This case was analyzed to highlight the need for internal auditing. Moreover, we discuss how the internal auditing mechanism can be used for investigations and to facilitate ongoing improvements in hospital administration.

並列關鍵字

internal audit ； hospital administration and management ； internal control

國際替代計量

內部稽核機制提升醫務管理效能

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