只有不断健全与完善内部控制,加强内部经营管理,提高医院内部控制的效率和效果,才能更好地应付日趋激烈的全球化市场竞争。经济的发展和审计范围的逐步扩大,给医院内部审计工作提出了许多新的课题。审计风险已成为一个无法回避的现实。因此,防范审计风险已日益引起医院内部审计人员的重视。 Only by constantly improving and perfecting internal control, strengthening internal operation and management, and improving the efficiency and effectiveness of internal control in hospitals, can we cope with the increasingly fierce competition in the globalized market. Economic development and the gradual expansion of the scope of the audit, the hospital’s internal audit put forward many new issues. Audit risk has become an unavoidable reality. Therefore, preventing audit risk has increasingly drawn the attention of the hospital’s internal auditors.