切实提高内部审计效能 充分发挥内部审计作用

内部审计是我国审计监督系统的重要组成部分，加强内部审计是强化单位经营管理水平、提高工作绩效、增强部门自我约束机制的需要，是促进单位内部科学、高效管理的重要手段。当前，国家审计部门进行的事后审计及部分单位进行的事中审计已不能对单位的经营活动作出全面、科学、准确的评价，远远不能满足各阶层对单位信息的需要，不能够及时对单位的经营管理行为给予监督和控制，造成很多损失浪费。因此，必须充分发挥内部审计的作用，充分发挥内部审计事前监督的职能，促进单位改善经营管理，以提高经济效益。

Effectively Increase Efficiency in Internal Auditing,Give a Full Play to the Role of Internal Auditing

As an important part of auditing supervision system, internal auditing can meet the need in the enhancing management expertise of a unit, improving working efficiency, and increasing the department＇ s self-discipline, and is a very importanl means for scientific internal management with great efficiency. At the point, after-scene and underway auditing fall short of the need to have an overall, scientific and accurate assessment and the need from all walks of like, it also falls to supervise and control the operation and management of the unit leading to many wastes. To this end, we must give a full play to the role of the internal auditing, the role of internal auditing supervision as a means to promote the management of the enterprise and have better return.