内部审计是基于组织管理的需要而产生的,围绕内部服务开展工作是内部审计的根本目的。内部审计机构相对独立,并具有广泛的审查范围,为最高领导层和管理者服务。目前,国内通信运营企业规模不断壮大,但在发展效率、效益和风险管理上还存在不足。在新的形势下,内部审计作为企业治理结构的重要组成部分 Internal audit is based on the needs of organization and management. Internal work is the fundamental purpose of internal audit. The internal audit agency is relatively independent and has a broad scope of censorship that serves top leadership and managers. At present, the scale of domestic telecom operators has been growing, but there are still some shortages in terms of development efficiency, efficiency and risk management. In the new situation, internal audit as an important part of corporate governance structure