医院会计信息化虽然极大的提高了医院会计信息处理的速度与准确性,但同时也给医院的审计工作带来了诸多新的挑战,使得审计工作的风险日益增加。本文从审计技术、审计内容、审计线索等角度出发,首先重点分析了医院会计信息化对其内部审计工作的影响与要求,然后针对医院在内部审计工作上如何应对这些新的变化和新的要求,提出了几点建议。 Although the hospital accounting informationization greatly improves the speed and accuracy of the hospital accounting information processing, it also brings many new challenges to the hospital’s audit work and makes the risk of the audit work increasing day by day. This article from the audit techniques, audit content, audit trails and other point of view, first of all focus on the analysis of hospital accounting information on its internal audit work and requirements, and then for the hospital in the internal audit work on how to deal with these new changes and new requirements , Made a few suggestions.