Modern Risk-based Internal Audit In The Hospital Risk Management And Internal Control

This paper introduces the internal audit's definition and the characteristic,according to the hospital internal audit present situation and the existence question,it is necessary to apply the risk-based strategic systems audit approach. Secondly, from the point of internal audit,it discusses why the risk-based strategic systems audit approach appears and it effection,then analyzes the relationship with the risk-based strategic systems audit approach and risk management,internal control,and points out that the hospital risk management needs taking on by the special organization and the personnel,the internal audit is the important part of the hospital risk management and the internal control,which is carried on hospital daily risk management to the specialized agency the independent estimates and controls again.Lastly,this paper explains that we should base on the special organization's risk management work and estimated internal control,use the risk-based strategic systems audit approach to lay a internal audit course as the guidance of the internal audit work.