Carrying out internal audit in accordance with the law and giving play to the supervision role of audit will help medical and health institutions to timely investigate potential risks，close management loopholes and reduce economic losses. According to the relevant laws and regulations，combined with the actual work of medical institutions，it mainly discusses the personnel of internal audit institutions，the focus and process of internal audit work，the joint-action mechanism of departments，the application and experience of internal audit results，so as to provide references for the internal audit work of medical and health institutions.