企业内部审计的现状和对策

Actuality and Countermeasures of Enterprise Internal Audit

通过对企业内部审计的现状进行分析,找出企业内部审计存在问题的原因,制定出有效的内部审计制度,找准内部审计工作的定位,转变审计理念,注重内部审计活动实践,优化内部审计结构。

Through the analysis of actuality of enterprise internal audit, this paper finds out the reasons for the problems existing in enterprise internal audit and works out an effective internal audit plan： finding out correct position of internal audit, converting the idea of audit, highlighting the practice of internal audit, and optimizing the structure of internal audit.