“互联网+”背景下企业内部审计发展探索

随着“互联网+”时代的到来,企业的传统管理和经营模式也随之产生变革。内部审计在企业中扮演着重要角色,不但可以有效规范企业的内部管理,还有助于综合分析企业的生产经营状况,有效提升企业的经营产能1]。论文在“互联网+”背景下分析了当前企业内部审计存在的问题,基于企业审计现状探索发展方向,提出了应对建议,为“互联网+”背景下的企业内部审计发展提供理论依据。

Exploration on the Development of Enterprise Internal Audit Under the Background of "Internet +"

With the arrival of the"internet+"era,the traditional management and business mode of enterprises have also changed.Internal audit plays an important role in enterprises,which can not only effectively standardize the internal management of enterprises,but also help to comprehensively analyze the production and operation status of enterprises and effectively improve the operating capacity of enterprises1].Under the background of"internet+",this paper analyzes the existing problems of enterprise internal audit,explores the development direction based on the current situation of enterprise audit,and puts forward some suggestions to provide theoretical basis for the development of enterprise internal audit under the background of"internet+".