内部审计在内部控制制度建设、实施和不断完善过程中具有建设性作用和防护性作用,是内控制度的重要组成部分和保证内控制度持续有效的重要环节。本文论述了企业内部控制与内部审计,并对两者之间的关系进行了论述。 Internal audit has a constructive and protective role in the process of construction, implementation and continuous improvement of the internal control system. It is an important part of the internal control system and an important link in ensuring the continuous and effective internal control system. This article discusses the internal control and internal audit of enterprises, and discusses the relationship between the two.