The Performance Evaluation on the Electronic Medical Records Project of the Health-Care Systems A Case Study from the National Audit Office of the Republic of China Taiwan

Social Welfare issues are a top concern of the public and one of the most important developments of a country. Many nations have shared their experiences in regards of Social Welfare, and for the first time I would like to share the Public Health Care system audit of the Republic of China, Taiwan, with emphasis on the importance of auditing. INTOSAI has stated many times that maintaining and preserving a national health care system, and therefore the health of the individual, is one of the fundamental tasks for the public sector. Health is a non-material asset which is not amenable to quantification. However, in order to preserve national health systems they require significant investment of public resources. In March 27-31 2000, INTOSAI held the 14th UN/INTOSAI Seminar on the topic of "The Audit of Public Health-Care Systems by Supreme Audit Institutions" in Vienna and revealed the role of audits in public health-care system. In order to accomplish public health-care tasks, the state needs large amounts of taxpayer’s money, so auditing the use of these funds are part of the mandate of SAI's. In recent years, medical progress has prompted dramatic increases in health-care spending, which is partly due to the growing reliance on technology in medicine. Besides, in contemporary society, the notion of health-care is not limited to the provision of medical services to the population, but extended widely into many areas, such as; patient care, preventive medicine1, care-programs for drug addicts, social insurance (sickness insurance) and government health-care programs.