目 录
1．企业内部审计概述···············································3
1.1企业内部审计的含义·············································3
1.2企业内部审计的主要内容·········································3
1.3企业内部审计的原则·············································5
1.4企业内部审计的职能·············································6
2．我国企业内部审计的问题分析·····································6
2.1企业内部审计存在的问题·········································6
2.2企业内部审计问题存在的原因·····································7
3.我国企业内部审计问题的解决······································8
3.1企业内部审计存在的问题如何解决·································8
3.2内部审计的工作重点及发展趋势···································9
4．我国企业内部审计的重要性意义····································9
参考文献··························································12
内 容 摘 要
随着社会主义市场经济的发展，内部审计已经形成了一套比较完整的科学体系，并在我国改革开放和市场经济发展中发挥着越来越大的作用。企业内部审计是企业实现可持续发展的必然要求。但是随着改革开放和市场经济的快速发展，我国企业内部审计体系存在的问题也日益显露出来。文章主要针对现阶段我国企业的内部审计进行研究，采用历史研究法对我国企业内部审计中存在的问题和存在问题的原因进行披露，并通过经验总结法，来突出企业内部审计的重要性，从而完善我国企业内部审计体系，使企业内部审计更好地引导企业发展，提高企业综合竞争力。
关键词：企业治理；内部审计；重要性；治理
