在卫生经费供求矛盾及社会迫切要求改善医疗条件的背景下,迫使医院更加注重自身建设,严格控制支出,加强各方面管理,而内部审计是医院管理的一个视窗。文章试从内部审计自身的角度出发,提高审计执业意愿,转变工作思路,树立新型审计理念等方面着手,积极探索内部控制测评和风险导向审计的新思路。 Against the background of contradiction between supply and demand of health funds and the urgent need of improving the medical conditions in the society, hospitals are forced to pay more attention to self-construction, strictly control expenditure and strengthen management in all aspects. Internal audit is a window of hospital management. This article attempts to proceed from the perspective of internal audit, improve audit practice intention, change work ideas, establish a new concept of audit, etc., and actively explore new ideas for internal control evaluation and risk-oriented audit.