摘要：内部审计是依据企业的内在需要设立的，其优势在于相对于外部审计，它更熟悉企业的发展状况和需求，是企业降低生产成本、优化产业结构、减少运营风险、改善经营管理、提高经济效益的重要手段。但因为内部审计在我国建立时间较晚，人们对于内部审计的认知还比较浅薄，甚至存在误解，因此内部审计在我国的发展势头并不是很好，在企业管理中远没有发挥出应有的作用。而在经济急速发展，企业的规模和经济业务不断扩张的条件下，我国企业内部审计必须顺应时代需求，解决影响其发挥职能作用的各种问题。71343

    本文的框架脉络较为清晰，首先介绍了内部审计相关的理论知识，然后将内部审计与政府审计和社会审计进行对比，得出内部审计的优点和缺点，接着阐述三种企业内部审计模式随着时间而更替。最后通过一连串的分析，中肯地给出一些如何改善和加强我国企业内部审计的对策，希望能对其有推动作用。 

毕业论文关键词： 内部审计;问题;对策

Research on the problems and countermeasures of internal audit in Chinese enterprises

Abstract: Internal audit is based on the inherent needs of the enterprise, the advantage is that relative to the external audit, it is more familiar with the development of enterprises and  demands of the enterprises, it is also an important means to help the enterprise to reduce production cost, optimize the industrial structure, reduce operating risk, improve management and improve economic efficiency. However, because of the late establishment of internal audit in China , people’s awareness of internal audit is still relatively shallow, and even exist misunderstanding, so the development of internal audit in our country's is not very fast , and did not play its due role in the enterprise management . With the rapid development of economy , the expansion of the enterprises’ scale and economy business, our internal audit must conform to the needs of the times and solve all kinds of problems that affect its function. 

The framework of this paper is clear. Firstly, it introduces the related theory of internal audit, then compares the internal audit with government audit and social audit , and gets the advantages and disadvantages of internal audit. Then it introduces the changes of three kinds of enterprise internal audit mode with time, finally through a series of analysis, this paper gives some countermeasures to improve and strengthen the enterprise internal audit in our country, hoping to promote it.

Key Words: internal Audit ; problems ; countermeasures 

目 录

一、 引言 1

（一）选题背景 1

（二）研究目的及意义 1

二、企业内部审计的理论分析 2

（一）企业内部审计的定义和基本职能 2

1、 企业内部审计的定义 2

2、 企业内部审计的职能 2

（二）内部审计与外部审计的区别 2

1、审计主体的区别 2

2、被审企业主动性的区别 3

3、审计目的的区别 3

4、审计独立性的区别 3

（三）企业内部审计模式 3

1、账项基础审计模式 3

2、制度基础审计模式