做好内部审计工作是企业强化过程管控的有效方式,也是规范权力运行的重要手段。当前,我国经济进入“三期叠加”的新时期,增长动力结构和发展方式转换成为新常态。面对政治、社会、经济环境的变化,如何适应新常态,更好地履行审计监督职责,需要企业审计部门不断结合实际进行研究和探索。笔者现就如何在新常态下做好企业内部审计工作谈点浅见。1企业内部审计工作存在的问题1.1审计监督作用发挥不够充分内部审计机构是企业内设机构,在本企业负责人 Internal audit is an effective way to strengthen the management and control of enterprises and an important means of regulating the operation of power. At present, our economy has entered a new era of “three superpositions,” and the structure of the growth momentum and the transformation of the mode of development have become the new normal. In the face of changes in the political, social and economic environments, how to adapt to the new normal and better perform its duties of auditing and supervision requires that the auditing department of enterprises continuously conduct research and exploration based on reality. I now on how to do a good job in the new normal internal audit work on the point. 1 problems existing in the internal audit 1.1 The role of audit oversight inadequate Internal audit agency is an enterprise-owned institutions, the person in charge of the business