医院内部审计是为医院的各项经济活动服务的,其根本利益和医院的整体利益是一致的。医院借助内审,对医院内的人、财、物的利用情况进行分析,为医院领导决策提供依据;对外则通过内审监督,维护医院的合法利益。如何发挥内审的监督职能,笔者认为必须协调好以下三个关系。 The internal audit of the hospital serves the various economic activities of the hospital. Its fundamental interests are consistent with the overall interests of the hospital. By means of internal audit, the hospital analyzes the utilization status of people, finances, and materials in the hospital, and provides the basis for decision-making of the hospital’s leadership; externally, it passes internal audit supervision to safeguard the hospital’s legitimate interests. How to give play to the oversight function of internal audit, the author believes that the following three relationships must be coordinated.