内部审计作为企业的自我约束机制,已成为现代企业制度的重要组织部分,是企业健全内部控制、审查财务收支、严肃财经纪律、改善经营管理、提高经济效益或资金使用效果的重要手段。因此,探讨现代企业制度下的内部审计工作显得尤为重要。 Internal audit, as the self-restraint mechanism of an enterprise, has become an important part of the modern enterprise system. It is an important means for enterprises to improve internal control, examine financial revenues and expenditures, enforce strict financial and economic discipline, improve operation and management, and improve economic efficiency or the use of funds. Therefore, to explore the modern enterprise system under the internal audit is particularly important.