随着我国医疗卫生信息系统化的不断推进和以风险控制为导向的现代内部审计理论的发展,医院内部审计模式已发生了根本的变化。审计也从以前单纯的稽核,逐步渗透发展到对整体医院,财务资源的控制和管理。医疗卫生系统信息化的发展和财务网络化的推进,为医疗内部审计信息化系 With the systematic advancement of medical and health care information in our country and the development of modern internal audit theory oriented by risk control, the internal audit model of hospitals has undergone fundamental changes. Audit from the previous simple audit, and gradually developed into the overall hospital, financial resources control and management. Medical information system development and financial network of the promotion of medical internal audit department of information technology