在互联网金融的环境下,企业所面临的风险和问题正在逐渐加大,在此背景下,加强企业内部控制和审计就成为了日益频繁的话题。加强企业内部控制审计对于企业的健康发展作用甚大,但我国企业目前在实行内部控制审计时还存在重视不足、缺乏独立性、员工专业素质低和控制范围过窄等问题,为了更好地适应互联网金融环境,企业应加强内部环境建设、建立风险评估机制、加强企业控制活动、提高对内控审计的重视度、加强员工的专业能力以及建立良好内控审计的体制等。 Under the environment of Internet finance, the risks and problems facing enterprises are gradually increasing. Against this background, it is an increasingly frequent topic to strengthen internal control and audit of enterprises. To strengthen auditing of internal control has a great effect on the healthy development of enterprises. However, there are still some problems such as insufficient attention, lack of independence, low professional quality and too narrow control scope in the implementation of internal control auditing in our country. In order to better adapt to the Internet In the financial environment, enterprises should strengthen the internal environment construction, establish a risk assessment mechanism, strengthen the control activities of enterprises, enhance the importance attached to internal control audits, strengthen the professional competence of employees and establish a sound internal audit system.