在实际工作中,医院基建项目的审计,一般采取内部审计与委托社会中介组织审计相结合的办法。这样不仅可以有效解决内部审计力量不足与专业知识缺乏的矛盾,而且弥补了内部审计结论法律效力相对较低的缺陷。当然,这种委托审计同时也存在着种种弊端。 In actual work, the audit of hospital infrastructure projects generally adopts a combination of internal audit and commissioned social intermediary organization audit. This not only can effectively solve the problem of lack of internal audit and lack of professional knowledge, but also makes up for the relatively low legal effectiveness of internal audit conclusions. Of course, this kind of commissioning audit also has various drawbacks.