內容摘要：內部審計作為企業的自我約束機制，已成為現代企業制度的重要組成部分。隨著企業內部環境和外部環境的變化，內部審計的地位、職能、作用、方法等也發生相應的轉變。現代企業內部審計應以加強企業內部經營管理為出發點，內部審計人員應充分發揮主觀能動性，及時對企業生產經營活動中的經濟事項進行鑒證，以便更有效地提高企業經營效益、最大化地防范企業風險。
本文以內部審計基本理論為基礎，從內部審計的產生和發展過程入手論述了現代企業制度下內部審計工作的重要作用以及加強企業集團內部審計工作的必要性。最后，本文提出了完善現代企業制度下企業集團內部審計工作的若干措施，并對未來內部審計的發展趨勢進行了展望。
關鍵字：現代企業制度審計 內部審計 作用 對策
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
