| Summary: | 碩士 === 逢甲大學 === 會計學系 === 101 === The purpose of this study: Due to constantly changes in the national health insurance system and environment of medical service industry, many hospital operators have expanded the medical business scopes and the scale of operation, but also increased in virtually such as hospital internal management. To increase organization efficiency and performance, executing internal control is one of the tools that users utilize. Through the integrated operation of internal control, hospitals will be able to lower operating risks and elevate abilities of competitive capacity.
In this study, a regional teaching hospital, for example, to cases of medical institutions by the lack of internal control to explore common medical institution's internal control system, the researchers hope that through this induction, in addition to providing intends to establish internal audit system but not yet implemented medical institutions in a system concept to reduce its exploration build time, but also can help the patient medical institutions to build an effective system of internal control operations, in order to enable the institution to achieve the following four goals:
1. Execution of hospital’s vision, strategies, laws and regulation.
2. the reliability and integrity of financial information.
3. Improve the effectiveness of the use of resources.
4. Ensure asset preservation.
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