发展财务审计流程的重要性:一个学术医疗中心的观点
Jessica Fritter1, Cody Harper2
1The Ohio State University College of Nursing, Columbus, OH, USA.
Journal of clinical and translational science
|November 29, 2023
概括
实施财务审计流程对于临床研究部门来说至关重要,以防止缺陷并确保研究的连续性. 这种结构化的方法有助于确定成本并保持财务健康,避免过早终止或资金危机.
科学领域:
- 临床研究管理 临床研究管理
- 医疗保健 金融 医疗保健 金融
- 儿科卫生保健管理局
背景情况:
- 临床研究研究面临重大财务风险,包括可能导致过早终止或资金挑战的赤字.
- 对于各种规模的机构来说,有效的财务监督对于确保研究项目的可持续性至关重要.
研究的目的:
- 为儿科医院内的核心临床研究部门开发和实施财务审计流程.
- 在临床研究环境中提供可复制的财务监督模型.
主要方法:
- 设计并实施了全面的财务审计流程.
- 确定和分析了关键的成本领域和财务跟踪机制.
- 该过程的重点是了解成本驱动因素和财务报告.
主要成果:
- 实施的财务审计过程为部门支出提供了关键的见解.
- 它确定了改善财务管理和成本控制的领域.
- 这个过程证明了它在防止财政赤字方面的有用性.
结论:
- 结构化的财务审计流程对于临床研究部门的运营和财务完整性至关重要.
- 重复这个审计过程可以减轻财政赤字的风险,确保研究的连续性.
- 有效的财务监督是成功临床研究工作的基石.
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