目录
摘要·······························································2
关键词·····························································2
一、企业内部审计的概述··········································2
（一）内部审计的发展背景及意义······································2
（二）内部审计的概念及其职能········································3
（三）内部审计在企业中的必要性······································3
二、我国现代企业内部审计存在的问题····························4
（一）内部审计机构设置不合理········································4
（二）企业经营管理者对内部审计的认识不足····························4
（三）内部审计人员专业素质不高······································4
（四）内部审计实施中存在一定困难····································5
（五）内部审计的控制制度不健全······································5
三、完善与发展企业内部审计的应对措施··························5
（一）健全内部审计机构的设置········································5
（二）转变内部审计观念··············································5
（三）提高内部审计人员素质··········································6
（四）灵活运用审计方法··············································6
（五）增加内部审计部门职能促进内部控制有效执行······················6
四、参考文献······················································8
强化内审工作的思考
【摘 要】：随着我国经济体制改革的进一步深入和现代企业制度的逐步建立，内部审计日益成为企业管理体系中的重要组成部分，越来越成为企业进行内部有效控制和监督的重要方式。但是，随着现代企业制度的逐步发展和完善，我国现有的内部审计制度的一些弊端越来越明显。从内部审计的机构设置、工作重点、审计内容的深度及广度等方面，还未发挥出应有的作用，更无法适应现代企业制度的要求，从而影响了内部审计的控制和监督的效果。如何消除这些因素的影响以充分发挥内部审计的作用，是当前企业迫切需要研究解决的一个重要课题。
【关键词】：现代企业；内部审计；发展现状；完善措施
