随着现代企业制度在我国的深入应用,企业会计体系也产生了一定的变化,以适应我国当前的市场经济环境。目前很多企业都使用了会计集中核算,对于企业内部审计也带来了一定的影响,需要审计工作在下一步的发展中进行必要的调整。本文也在探讨这些影响的基础上,全面阐述了在会计集中核算的背景下,内部审计工作应该怎样展开。 With the in-depth application of the modern enterprise system in our country, the enterprise accounting system has also undergone some changes in order to adapt to the current market economy environment in our country. At present, many enterprises use accounting centralized accounting, which also brings some impact on internal audit of enterprises and requires the audit work to make the necessary adjustments in the next development. On the basis of discussing these influences, this article also elaborates on how to proceed with the internal audit in the background of accounting centralized accounting.