内审在内控制度建设中的作用分析

Analysis of the Role of Internal Audit in the Construction of Internal Control System

内部控制是企业内部管理的重要内容,建设完善的企业内控制度,有助于提高企业的运营效率,保护企业资产安全,预防、化解各种经营风险.近年来,我国企业虽然实现了快速发展,但在内部控制方面仍存在一些问题.基于此,文章就我国企业内部控制方面存在的不足进行了分析,发现部分企业存在内部控制制度不完善、内部控制环境不合理和缺乏完善的监督、监控机制等问题,并探讨了审计在内控制度建设中的作用,旨在充分发挥内部审计的作用,通过内部审计推动企业内控制度建设.

Internal control is an important part of enterprise internal management.The construction of perfect enterprise internal control system is helpful to improve the operation efficiency of enterprises,protect the safety of enterprise assets,prevent and resolve various business risks.In recent years,enterprises in China have achieved rapid development,but there are still some problems in the internal control.Based on this,this paper analyzes the shortcomings of the internal control in Chinese enterprises,finds that there are some problems,such as imperfect internal control system,unreasonable internal control environment and lack of perfect supervision and monitoring mechanism,and discusses the role of audit in the construction of internal control system,aiming to give full play to the role of internal audit and promote the construction of enterprise internal control system through internal audit.