加强企业内部审计研究

摘  要

内部审计是规范企业管理，加强风险控制的重要措施，但我国目前的内部审计部门一般由单位、本部门的主要负责人领导,业务上受同级国家审计机构或上一级主管部门审计机构的指导，存在内部审计的独立性较弱，人员素质水平低下等问题，因此企业须加强法律建设、提高内审人员素质、将内审工作进行职业化管理等措施来加强企业内部审计，充分发挥内部审计的作用。

关键词：内部审计；审计；审计监督  
 

Abstract

Internal audit is the standard business management, strengthen the importance of risk control measures, but China's current internal audit departments are generally flat, the department is mainly responsible leadership, business subject to the same level on a national audit institutions or the competent department audit agencies guidance, the independence of internal audit is weak, the low level of personnel quality problems, a company must strengthen legal construction, improve the quality of internal audit staff, internal audit work will be professional management and other measures to strengthen internal audit, internal audit full role.

Key words: internal audit; audit; audit and supervision

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