健全现代企业的内部审计制度

On the Improvement of Internal Audit of Modern Enterprises

现代企业制度的建立迫切要求健全企业的内部审计制度。本文针对现有内部审计法规的不健全，提出在工作组织、人员素质、行业管理等方面加强立法，并进一步指出，企业应树立正确的内部审计观念，确立内审机构的组织地位，拓宽内审的业务范围，提高人员素质。

Modern Enterprises require sound internal audit system. Improving present codes of internal audit so as to provide legal basis for enterprise internal audit is most important. To strengthen internal audit of enterprises should focus on ideology, organization, business scope and the staff competence.