公立医院风险导向内部审计探析

我国公立医院内部审计模式落后，随着经济发展及新医改的推进，对医院管理提出更高要求，风险评估显得尤为重要，医院内部审计应转变审计模式，适应这种变化，本文分析了公立医院风险导向内部审计发展模式应用，并就风险导向内审模式的运行效果进行探讨。

Study onRisk-Based Internal Audit in public hospitals

China＇s internal audit model of public hospital lag behind,along with the economic development and the New Medical Reform, the hospital management put forward higher requirements, risk assessment is particularly important＇The hospital internal audit should change the audit mode, to adapt to this change.This paper Analyzes application development modelof the risk-based internal audit in public hospitals, and discusses the effect on risk-based internal audit mode operation.