内容摘要：内部审计作为企业的自我约束机制，已成为现代企业制度的重要组成部分。随着企业内部环境和外部环境的变化，内部审计的地位、职能、作用、方法等也发生相应的转变。现代企业内部审计应以加强企业内部经营管理为出发点，内部审计人员应充分发挥主观能动性，及时对企业生产经营活动中的经济事项进行鉴证，以便更有效地提高企业经营效益、最大化地防范企业风险。
本文以内部审计基本理论为基础，从内部审计的产生和发展过程入手论述了现代企业制度下内部审计工作的重要作用以及加强企业集团内部审计工作的必要性。最后，本文提出了完善现代企业制度下企业集团内部审计工作的若干措施，并对未来内部审计的发展趋势进行了展望。
关键字：现代企业制度审计 内部审计 作用 对策
Abstract
The internal audit as the internal control of enterprise has been one of the most important part of the modern business enterprise system. The status, function, effect and method of internal audit have been developed along with the development of the internal and external environment of the enterprise. The aim of the traditional internal audit is mainly to check the mistake and defend the fraud and the basis supervise function of internal audit is to inspect the economics events, which can't satisfy the demand of today's management. The internal audit of modern business enterprise should base on strengthen management and aim to improve the economic performance. The auditors should make assurance of the economic events timely and actively, in order to improve the benefit and minimize the risks effectively.
This article takes the theory of internal audit elementary as a foundation, elaborating the vital role of the internal audit work and the necessity of the enhancement of enterprise’s interior audit work. At the end of the article, the author proposes several measures of improving the interior audit work in the enterprises under the consummation modern enterprise system, and carries on the forecast to the developing trend of interior audit.
Key words： modern enterprise system； audit； interior audit； function； countermeasures
