In the current socioeconomic environment of healthcare, efficient management of material, labor and financial resources is a pressing issue for organizations. Effective management of a healthcare institution requires an independent and objective assessment of its financial and economic activities, together with measures to correct identified errors and violations. Establishing a financial audit service in healthcare institutions is therefore highly relevant. The article examines the basic principles, forms and specific features of organizing an internal financial and economic audit service in a healthcare institution and presents the initial results of the Department of Financial and Economic Expertise at the Bonum Scientific and Practical Center.