浅论企业内部审计存在的问题及对策

目前，我国在企业内部审计中还存在审计职责与职权不相匹配、信息技术建设与时代的发展不相称、知识结构跟不上形势发展以及审计仍处于“查错防弊”上等问题，导致审计的作用未能发挥出来。我国应从强化内部审计对策入手，加快转换经营观念，科学定位审计职能，从事后审计逐步向事前及事中审计转变，扩大审计的范围，提高审计人员的业务水平，使之更有效地管理和控制各项活动，以提高经济效益，降低经营风险。

On the Problems and Countermeasures of Internal Audit in Enterprises

Now,in internal audit of enterprises in China,there still exist some problems: mismatch between auditing responsibility and authority,disproportion between construction of information technique and the development of time,out of date in knowledge,and the elementary stage of auditing of checking error.These problems limited auditing function.Starting from internal auditing,our country,therefore,should change the business concept,scientifically orient auditing function,extend the range of auditing,improve business standard of auditing personnel,make auditing more effective in managing and controlling business,in addition,increase its economic benefits and decrease business risks.