企业内部审计存在的问题及对策

原有的企业的内部审计,无论其定性定位、体制机制或方法方式等,都无法进一步适应现代企业制度要求与经济监督评价的需要。应进一步明确内部审计的性质和定位,加强内部审计法规建设和内部审计队伍建设,拓宽内部审计业务范围,调整工作重心,从而充分发挥企业内部审计在改善企业经营管理和提高经济效益方面的作用。

Existing problems of inside audit of enterprises and countermeasures

The inside audit of enterprises,no matter it determines the nature in localization,system mechanism or methods,etc.,can not adapt to the needs for requirements of modern enterprises system and economic supervision appraisal further,the function that the inside audit is not given play to effectively, therefore it needs inside audit improving and perfecting badly. We should define nature and localization of inside audit further, strengthen inside audit regulation construction and inside audit force construction, widen inside audit business scope,adjust focus of work and give full play to enterprises audit function in improving enterprise's management and administration and increasing economic efficiency.