Objective: To study the optimization path of internal audit construction in public hospitals. Methods: Investigating the issues faced by hospital internal audit and applying the synergy theory to the construction of hospital internal audit. Results: A collaborative operation mode of internal and external subjects of hospital audit should be formed based on the synergy theory and led by the conceptual consensus of multi-party collaboration. Conclusion: Applying synergy theory to build an efficient and authoritative audit supervision system of public hospitals to assist hospitals in developing with high quality.