医院内部审计风险成因及其防范措施

内部审计是医院经济管理的一部分，扮演着“经济警察”的角色，对医院的各项经济业务实施监督和评价，是医院风险防范和进行内部控制的重要环节。鉴于内部审计工作的重要性及审计风险的普遍性，结合自身工作实践，从审计风险的定义入手，针对目前大多数医院内部审计现状，分析了医院内部审计风险产生的原因，并从健全内部审计机构、完善内部审计制度、扩大审计人员规模、提高内审人员素质、促进审计信息化建设、创新内部审计模式等方面进一步阐述了如何降低内部审计风险，有针对性地提出了防范措施。

Causes and Precaution of Hospital Internal Audit Risk

Internal audition is a part of economic management in a hospital,which plays an important role of finan-cial guardian. Moreover,it supervises and evaluates all kinds of economic businesses for the hospital manage-ment.Based on the importance of the internal audit and the universality of audit risk,this paper defines internal audit risk,combining with various situations most of hospitals have,analyses the causes of those risks.The precautions are put forward to reduce the risks from forming a sound organization of internal audition,improving the audit system, expanding the scale of auditors,improving auditors’personnel quality,promoting the informational system,and inno-vating the auditing model.