Objective: To study the path of improving the quality and efficiency of internal audit work in public hospitals, and to promote the high-quality development of public hospitals. Methods: Through questionnaires, field research and expert interviews, the internal audit system construction, audit capacity and audit work of public hospitals above grade II (inclusive) in Jiangxi were studied. Results: The data illustrate that the internal audit of public hospitals in Jiangxi Province is generally weak, and the development of internal audit lags behind the public hospitals developing speed in other dimension. It is not in line with the requirements for internal auditing in public hospitals in the context of quality development. Conclusion: Health and health authorities and public hospitals have made two-way efforts to enhance internal audit capacity, improve the weak status quo of internal auditing in the industry, change audit thinking, study and explore new paths to enhance audit supervision, delve vertically into the core of the business, horizontally expand audit coverage, improve the synergy between the development of internal auditing and the development of public hospitals, and realize the value of internal auditing.