内部审计需求与转型是目前内审人员关注的热点问题。文章通过对医疗集团内部审计转型的必要性讨论,探讨医疗集团治理对内部审计转型客观需求,内部审计转型与发展内在需求,开拓内部控制审计、效益审计、管理审计,初步实现医疗集团内部审计转型与发展。 The internal audit needs and transformation are the hot issues that the internal auditors pay close attention to at present. Through the discussion of the necessity of internal audit transformation of medical group, the article discusses the objective demand of medical group governance for internal audit transformation, the internal demand of transformation and development of internal audit, develops internal control audit, benefit audit and management audit, and initially achieves the transition of internal audit of medical group And development.