Notranjerevizijska dejavnost je dejavnost sodobnega časa. V Sloveniji v obdobju zadnjih desetih let zaznavamo izredno hiter razvoj in uveljavitev notranjega nadzora javnih financ na področju organizacij javnega zdravstva. Za proračunske uporabnike je notranjerevizijska dejavnost tudi predpisana z zakonom. Kot taka postaja v zadnjem času vse bolj vpeta tudi v poslovanje javnih zdravstvenih zavodov. Njeno delovanje označuje preizkušanje in ocenjevanje zadovoljivosti delovanja sistema notranjih kontrol in svetovanje pri njegovem izboljševanju zato, da bi zagotovili učinkovito in uspešno obvladovanje poslovnih tveganj bolnišnice. Poslovno tveganje razumemo kot vsak neugoden dogodek, ki vpliva na učinkovito in uspešno doseganje zastavljenih ciljev javnega zdravstvenega zavoda. Za obvladovanje tveganj je sicer odgovorno poslovodstvo, notranja revizija pa mu pri tem nudi ustrezno podporo. Svoje poslanstvo lahko notranja revizija izpolni uspešno le pod pogojem, da ima poslovodstvo ustrezno védenje in znanje o notranji reviziji. An Internal Audit is the activity of modern times. Very rapid development and implementation of Public Internal Financial Control (PIFC) in the field of Public Health has been seen in Slovenia over the past ten years. For budget users, internal auditing is also required by law. Lately it is therefore becoming a very important part of business in public health institutions. The operations of an Internal Audit is characterised by the testing and evaluation of performance of the Internal Control System and consultation for enhancing performance with the purpose of providing efficient and successful business risk management of hospitals. Business risk is understood as any unpleasant event that intrudes on the effective and successful process of achieving the set business objectives of a health institution. While responsibility for Risk management lies with the management, internal Auditing can offer appropriate support. An Internal Audit can successfully complete its mission only if management has the appropriate knowledge and skills of internal auditing.