众所周知,无论是在美国,还是其他西方国家都发生过较为严重的财务舞弊事件。这些问题反映了企业内部控制存在着缺陷或着说它的内控是失效的,内部控制有效与否决定了公司的发展力度,对企业内部控制实施审计有利于促使企业完善内部控制,其具有不可替代的作用。企业要想在市场竞争中胜出,就必须进行有效的内部控制。另外,外部监管不到位也会在一定程度上纵容这些问题的发生。我国陆续出台了相应的政策法规,对企业内部控制进行规范和束缚,内控审计已经得到了相对全面的发展,但是还存着一些缺陷和不足,财务报告质量不高,这些问题都需要改进。文章对当前中国企业内部控制审计面临的问题进行分析并提出建议,期待内部控制审计在我国进一步健全。巴林银行、美国安然能源公司、安达信事务所、施乐公司等会计舞弊丑闻,以及中国的中海油、中储棉等国有企业发生的因企业内部控制缺乏带来重大损失的案件,一次次给我们敲响警钟。当企业缺乏有效的内部控制,或着说内部控制仅仅流于形式时,就会给企业造成严重的损失。企业必须在内部积极地实施有效的内部控制,以严格控制舞弊行为,减小甚至消除对企业的不利影响。 As we all know, there have been serious financial frauds in the United States and other western countries. These problems reflect the flaws in the internal control of the enterprise or its internal control is invalid, the internal control is effective or not determines the company’s development efforts, the implementation of the internal control audit is conducive to enable enterprises to improve internal control, which has an irreplaceable Role. Enterprises in order to win the competition in the market, we must carry out effective internal control. In addition, inadequate external supervision will also to some extent, to condone the occurrence of these problems. China has successively promulgated the corresponding policies and regulations to regulate and bind the internal control of enterprises. The internal control audit has achieved relatively comprehensive development, but there are still some shortcomings and shortcomings. The quality of financial reports is not high, and these problems need to be improved. The article analyzes the current problems facing the audit of internal control of Chinese enterprises and puts forward suggestions, expecting the internal control audit to be further perfected in our country. Accounting fraud scandals such as Bahrain Bank, Enron Energy, Andersen, Xerox and other state-owned enterprises such as CNOOC Ltd. and Chuo Chu Cotton Co., Ltd. have caused huge losses due to the lack of internal control of enterprises. Alarm bell. When the enterprise lacks effective internal control, or states that internal control is mere formality, it will cause serious losses to the enterprise. Enterprises must actively implement effective internal controls internally to strictly control fraud and reduce or even eliminate the adverse impact on the enterprise.