Sodobne organizacije se v tem času soočajo z recesijo, ki se je s finančnega področja razširila na področje gospodarstva. Zaradi večplastne povezanosti gospodarskih subjektov in javne zdravstvene dejavnosti je z zamudo pričakovati vplive krize tudi v javnem zdravstvu. V prispevku bomo predstavili tveganja, ki zaradi krize na finančnem in gospodarskem področju ogrožajo zdravstvene zavode. V luči trenutnih neugodnih gibanj že nakazujejo poslabšanje poslovnih razmer za javno zdravstvo predvsem na področju financiranja. Ker na obvladovanje tveganj, ki izhajajo iz zunanjega poslovnega okolja, zdravstveni zavodi nimajo vpliva, se bomo osredotočili predvsem na notranje dejavnike krize. Zamuda, s katero se bo vpliv krize v gospodarstvu pokazal v javnem zdravstvu, je priložnost za poslovodstvo javnega zdravstva, da se z ustreznimi ukrepi pripravijo na obvladovanje krize. Pri tem jim notranji revizorji lahko dajejo ustrezno strokovno pomoč in tako povečajo dodano vrednost procesom obvladovanja krize v zdravstvenih zavodih. predstavili bomo področja in načine delovanja notranjih revizorjev v aktualnih razmerah. Njihova dodana vrednost bo toliko večja, kolikor bolj spretno se bodo notranjerevizijski nosilci prilagodili aktualnim razmeram. V prispevku uporabljamo besedno zvezo notranja revizija, ki ima širši pomen kot notranje revidiranje. Pomeni notranjerevizijsko dejavnost, ki vključuje tako aktivnost notranjega revidiranja kot tudi svetovanja.

Contemporary organizations are nowadays confronted with recession which expanded from the financial sector to all sectors of the economy. Due to multistratum connection between economic entities and the public health service, the influence of the crisis can also be expected in the public health care sector in a certain time delay. The article presents the risks that jeopardize health institutions for the reason of financial and economic crisis. The risks are presented in the light of momentary unfavorable movements which already indicate worsening of business circumstances for public health care, mainly in the domain of financing. As health institutions do not have any influence on management of risks arising from an external business environment, we focused primarily on internal crisis factors. The eventually delayed influence of the economic crisis on the public health care will represent an opportunity to the top management of public health institutions to prepare adequate preventive measures for crisis management. Internal auditors can offer them their professional assistance and thus increase the value added to crisis management processes in health institutions. The article presents the spheres and modes of activities of internal auditors in the present circumstances. The internal audit value added will depend on the skills of internal auditors to adapt to the actual circumstances. In the text the term internal audit is used and it has a more extensive meaning than internal auditing. It means the internal audit activity, including internal auditing as well as consultancy.