企业内部审计存在的问题及对策

本科论文关键词：内部审计：审计机制：经济效益AbstractSince the reform and opening up,every enterprise has a strong vitality,promoting therapid development of China's economy.But at the same time of development,the internalaudit of enterprises also has some problems,such as the enterprise internal audit targetpositioning is not accurate,the internal audit system is missing,the enterprise managementignores the results of internal audit,and the enterprise senior management pay less attentionto the internal audit.As a result,the development of enterprises is restricted by the targetpositioning,internal audit system,the application of internal audit results and the degree ofattention paid by enterprises.Some enterprises are affected by the internal audit results,resulting in the decline of economic benefits and even being eliminated by the market.Thisseries of problems just show the importance of internal audit for enterprises,the currenteconomic market competition is becoming more and more fierce.If a company wants to gaina foothold in the economic market,it must pay attention to internal audit.However,due to thecurrent enterprise internal audit has many defects,resulting in its inability to promote thedevelopment of enterprises.Therefore,it is worth our discussion and research on how to solvethe problems such as internal audit target positioning,internal audit system,personnel quality,awareness and attention of enterprise management and senior management.This article through to the enterprise internal audit problems and countermeasures,firstdiscusses the background and related information of enterprise internal audit theory,to clarifythe meaning and characteristics of the enterprise internal audit,etc.,and then introduces themain content of internal audit at present,and analyzes the present situation of the enterpriseinternal audit at present,and emphatically in the process of analysis to find out the problemsexisting in the internal audit and the forming reason,and put forward solutions and improvingmeasures.To clarify the enterprise internal audit objectives,according to the needs ofmanagers to adjust the internal audit objectives;Improve the internal audit mechanism toensure the independence of the internal audit;The construction of high quality internal auditteam,improve the internal image of the enterprise;Expand the scope of internal audit activityand make full use of its achievements;Improve the status of internal audit to improveenterprise operating efficiency,strengthen the overall supervision and management of audit,achieve the optimization of internal audit,enhance enterprise market competitiveness,andconstantly improve enterprise operating efficiency.