当前,在国家狠抓反腐倡廉、依法治党的高压态势下,国企央企面临巨大的监管压力,供电企业作为央企企业如何强化内部监督,提高财务管理水平提升企业综合实力和防范风险水平是企业管理的重点课题。为保证企业稳定健康发展,加强内部审计工作尤为重要。本文从两大方面阐述了内部审计在供电企业的依法治企过程中的重要性以及如何进一步提高其有效性。 At present, under the high pressure of fighting against corruption and advocating honesty in the country and governing the party according to law, state-owned central enterprises are under tremendous regulatory pressure. As a central state-owned enterprise, power supply enterprises are trying to strengthen internal oversight, improve their financial management, enhance their comprehensive strength and prevent risks. Management of key issues. In order to ensure the stable and healthy development of the enterprise, it is particularly important to strengthen the internal audit. This article elaborates the importance of internal audit in the process of managing enterprises by law and how to further improve its effectiveness from two aspects.