Internal audit is the activity that with perfect management system, realize unit to run a target, this unit and subordinate unit are overall or partial economy business activity, income expenditure, internal control circumstance, all sorts of risk control and management circumstance undertake independent and objective supervisory, evaluation and proposal. In order to promote the development of internal audit, the Chinese government also issued some policies, encourage enterprises to set up their own internal audit institutions, improve the regulation efficiency of enterprises, however, many enterprises operating cost is high, the internal audit department internal audit personnel quality is difficult to ascend, etc, for the sake of the principle of cost-benefit, many companies choose to outsourcing of internal audit, by the specialized agencies responsible for enterprise internal audit work. With the continuous development of market economy, audit outsourcing services are more and more accepted by enterprises and become an important way of internal audit. In the face of diverse units, whether or not to outsource, how to outsource and how to consider the effectiveness of outsourcing are worth further study.
Full text simply elaborated the background and significance of this article first, then introduces the related theory of internal audit, including the concept of internal audit and internal audit outsourcing of internal audit outsourcing, the type and the role of internal audit outsourcing, in the end, one regional medical and health units at the grass-roots level is studied the present situation of the internal audit outsourcing, analyzes the basic medical and health unit in the form of outsourcing of internal audit, implement the reasons of outsourcing, outsourcing to produce the positive significance of and the problems existing in the practice, and analyzes the existing problems, find out the root cause of the problem, put forward the solution to the problem and advice.
Key words: medical and health units; Outsourcing of internal audit; countermeasures
