《审计法》规定,审计机关要对企事业单位的财务活动进行审计监督。审计监督的一个重要职能是为政府宏观调控提供决策依据。因此,医院的内部审计应从宏观着眼、微观入手,审计部门应定期向院领导提交审计报告结果。审计范围为在审计机关本期间所审计的部门科室中发现的问题,既具有普遍性、倾向性,又需要从宏观上加以纠正的问题;产 The “Audit Law” stipulates that the auditing agency shall audit and supervise the financial activities of enterprises and institutions. An important function of audit supervision is to provide decision-making basis for the government’s macro-control. Therefore, the internal audit of the hospital should start from a macroscopic perspective and a microscopic perspective. The audit department should regularly submit the results of the audit report to the hospital leadership. The scope of the audit is the problem found in the department departments audited by the auditing agency during the current period. It has both universality and tendency, and it also needs to be corrected from the macro perspective;