如果说集团公司内部控制是防范经营风险的有力手段,那么内部审计就是内部控制体系中的重要环节。内部审计在集团公司中具有天然的内部监督作用,是内部控制方式的构成要素之一,能够促进集团公司管理层加强管理控制,改善经营效率,从而实现集团公司的战略目标。由此可见,加强内部控制与内部审计工作的建设,对集团公司来说具有重要意义。 If the internal control of a group company is a powerful way to prevent business risks, then internal audit is an important part of the internal control system. Internal audit has a natural internal supervision function in the group company, which is one of the elements of the internal control mode. It can promote the group management to strengthen the management control and improve the operating efficiency so as to realize the strategic goal of the group company. This shows that strengthening the internal control and internal audit work is of great significance to the group company.