Objective: Using big data analysis technology to establish audit data model to improve the accuracy and timeliness of internal audit in public hospitals. Methods: Taking the practice and exploration of Anhui Provincial Hospital as an example, starting with the audit rules, this paper explores the establishment of three types of audit models, such as medical service prices, drugs and consumables. Results: Using the model to analyze the inpatient business data of Anhui Provincial Hospital from January to May 2021, we found some doubtful points, such as incompatible charges on the same day, charges exceeding the price standard, illegal drug markup, etc. Conclusion: The application of the audit model has strengthened the data collection, storage, analysis and processing capabilities of the audit department, and can discover potential risks and business doubts in time. At the same time, it provides ideas for the research and practice of big data audit mode in public hospitals in the future.