我国医疗卫生单位的内部审计和其他部门与单位的内部审计一样,是在上级审计机关和本单位主要领导人的直接领导下执行审计监督任务的,它是把国家的宏观调控职能和任务落实到医疗卫生系统各基层单位的有效形式和途径,是医疗卫生单位领导的有力助手和参谋。 医疗卫生单位的内部审计与外部审计(指社会审计和国家审计)相比,有许多优点,这些优点主要是两个大的方面: The internal audit of China’s medical and health units is the same as the internal audit of other units and units. It performs audit supervision tasks under the direct leadership of higher-level auditing agencies and the main leaders of the unit. It implements the national macro-control functions and tasks. The effective forms and ways of various grass-roots units in the medical and health system are powerful assistants and staff officers of medical and health units. Compared with external audit (referring to social auditing and national auditing), the internal audit of medical and health units has many advantages. These advantages are mainly two major aspects: