企业内部审计存在的问题及其改进对策

摘要

内部审计旨在完善企业治理、实现企业目标,其职能在于监督、评价和建议,作用能否得到发挥直接关系到企业的生存和发展.我国经济已由高速增长阶段转向高质量发展阶段,企业要想站稳经济市场高质量发展,就必须要提高内部审计的工作质量.但是当前企业在内部审计上还存在许多弊端,影响了企业的生存和发展.本文通过对内部审计在企业的作用及应用中存在的问题进行分析,提出了一些相应的解决措施以促进企业管理发展.%Internal audit aims to improve the management of enterprises and achieve corporate goals. The functions of it are supervision, evaluation and recommendations, and the exertion of its function is directly related to the survival and development of the company. China’s economy has shifted from a high-speed growth stage to a high-quality development stage. In this context, enterprises must improve the quality of internal audit work, in order to stand firm in the economic market and get high quality development. But at present, there are still many drawbacks in the internal audit of enterprises, which affects the survival and development of enterprises. Through the analysis of the internal audit's role in the enterprise and the problems in its application, this paper puts forward some corresponding measures to promote the development of business management.