企业内部审计存在的问题与改进对策

Problems and Countermeasures of Enterprise Internal Audit

内部审计工作作为企业内部控制制度的重要组成部分,对有效执行企业内部控制制度、提高企业经营效率、提升企业经济效益具有重要意义。近年来,我国经济体制改革不断深化,企业为了适应市场经济发展需要,增强自我约束和自我发展的能力,逐渐建立了现代企业制度。在此情况下,企业对内部审计工作提出了新的要求。基于此,分析了企业内部审计普遍存在的问题,并针对这些问题提出了改进对策。

Internal audit,as a vital component of the enterprise's internal control system,holds significant importance in effectively implementing the internal control system,enhancing operational efficiency,and improving the economic benefits of the enterprise.In recent years,with the continuous deepening of China's economic system reform,enterprises have gradually established modern corporate systems to adapt to the needs of market economic development,enhance self-restraint,and self-development capabilities.Consequently,new demands have been placed on internal audit work in enterprises.Based on this,this paper analyzes the common problems of internal audit of enterprises,and proposes improvement strategies to adress these problems.