随着医院经济活动的持续发展,医院内部审计的范围越来越大,是因为审计人员业务能力的不足、审计方法的不先进等因素的影响,使得内部审计人员在审计工作将面临着很大的风险。通过医院内部审计风险的形成原因进行分析,医院可以采取适当的审计程序和方法,进而减少内部审计的风险。 With the sustained development of the hospital’s economic activities, the scope of the hospital’s internal audit is getting bigger and bigger because of the lack of professional ability of the auditors and the lack of advanced audit methods, which will make the internal auditors face a great deal of audit work risks of. By analyzing the causes of internal audit risk in hospitals, the hospital can adopt appropriate audit procedures and methods to reduce the risk of internal audit.