浅谈内部审计在中小型企业内部控制制度建设中的作用

Discussion on the Role of Internal Audit in the Construction of Internal Control System of Small and Medium-sized Enterprises

本研究从中小型企业内部控制制度建设的角度,探讨了内部审计的作用。通过对相关文献的综述和实证研究,发现内部审计通过提供独立的审计和监督机制,有助于减少内部控制问题和经营风险,提高企业运营效率。同时,内部审计还可以为企业提供其他管理层无法提供的第三方视角和建议,有利于预防和发现潜在的问题。在中小型企业特有的资源有限、组织结构简化等局限性下,内部审计在提高内部控制制度可行性与有效性方面发挥着重要的作用。因此,本文强调了中小型企业内部审计的重要性,并提出了进一步研究和实践所需的相关建议。

This study explores the role of internal audit from the perspective of the construction of internal control system in small and medium-sized enterprises(SMEs).Through a review of relevant literature and empirical research,it is found that internal audit,by providing independent audit and supervision mechanisms,helps to reduce internal control problems and operational risks,and improve operational efficiency of enterprises.At the same time,internal audit can also provide a third-party perspective and recommendations that management cannot provide,which is beneficial for preventing and detecting potential problems.Under the limitations of limited resources and simplified organizational structure characteristic to SMEs,internal audit plays an important role in improving the feasibility and effectiveness of the internal control system.Therefore,this paper emphasizes the importance of internal audit in SMEs and proposes relevant suggestions for further research and practice.