内部审计是根据组织的内在需要而设立的,作为企业的自我约束机制,已成为现代企业制度的重要组成部分,是企业健全内部控制、严肃财经纪律、改善经营管理、提高经济效益的重要手段。 Internal audit is set up according to the internal needs of the organization. As the self-restraint mechanism of the enterprise, the internal audit has become an important part of the modern enterprise system. It is also an important means for enterprises to improve their internal control, discipline their financial and economic systems, improve their operation and management, and enhance economic efficiency.