本文介绍新时期医院内部审计的现状与存在问题,结合芜湖市第五人民医院内部审计实施案例,从不相容职务相分离控制、风险防范控制、信息传递与反馈控制、监督与纠偏机制控制四个方面分析提升医院内部审计质量的解决对策,为我国医院内部审计管理的可持续发展提供借鉴。 This article introduces the current situation and existing problems of hospital internal audit in the new period. Combining with the implementation of internal audit of the Fifth People’s Hospital of Wuhu City, from the incompatible job phase separation control, risk prevention control, information transmission and feedback control, supervision and correction mechanism control four In one aspect, the countermeasures to improve the quality of internal auditing in hospitals are analyzed, which can provide reference for the sustainable development of internal auditing management in our country.