【摘 要】 医院在运行过程中，建筑及配套设施少不了进行维护和改、护建。对于这些小型的零星工程，因为资金少，工期短，管理简单化，在内部审计部门的审计监督中，存在一些特殊的审计监督问题，需要我们关注和解决。

    【关键词】 医院 零星工程 内部审计

    [Abstract]Hospital during operation, construction and facilities maintenance and improvement and ultimately, retaining construction.for these small piecemeal projects, because the costs are low, short construction period, management simplicity, the internal audit department in the audit supervision, audit and supervision, there are some special problem that requires our attention and resolved.

    [Key words]Hospital; Piecemeal engineering; Internal Audit

    引 言

    医院要完成提供优质医疗服务的职能，就必须保证相关设施的完善，那么零星的维修、建设工程是经常性和不可缺少的。因为这些零星工程相对金额小，工期短，管理简单，施工方也多为医院长期提供服务的合作单位 ......