只有不断完善公司法人治理结构,提升治理水平,强化系统风险控制,形成有效的内部监督制度,才能不断提升企业竞争力和抵御外部风险的能力。而内部审计作为企业内部控制的重要组成部分,是公司治理中不可或缺的重要环节,在完善治理结构、揭露经营违规和风险防范中扮演了十分重要的角色,是保障企业依法经营、规范管理、健康发展的重要手段。 Only by continuously improving the corporate governance structure, improving the governance level, strengthening the system risk control and forming an effective internal supervision system can we continuously enhance our competitiveness and resist external risks. As an important part of corporate internal control, internal audit is an indispensable and important link in corporate governance. It plays a very important role in perfecting corporate governance structure, disclosing management irregularities and preventing risks. It is an important measure to ensure that enterprises operate according to law and regulate management , An important means of healthy development.