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文章认为，在现代企业制度下，企业内部审计的定位应是：存在于企业内部，在企业管理系统中处于监督的位置，应从企业的立场和利益出发开展工作。其审计职能从经济监督，经济评价和经济鉴证延伸出维护职能和管理职能。审计领域也得到拓展：（１）加强内部控制系统评审；（２）开展经济合同审计；（３）强化决策审计；（４）实施管理审计；（５）推行内部经济责任审计；（６）改进财务审计工作，促进资产利用效益提高。内部审计模式调整的对策应是：（１）转变观念，端正认识；（２）稳定队伍，优化结构；（３）捕捉信息，咨询服务；（４）评价内部审计工作，促进模式调整
The article believes that under the modern enterprise system, the internal audit of an enterprise should be positioned within the enterprise and in the position of supervision in the enterprise management system. It should proceed from the standpoint and interests of the enterprise. Its audit function extends from the economic supervision, economic evaluation and economic authentication to maintenance and management functions. The audit area has also been expanded: (1) strengthening the review of internal control systems; (2) conducting economic contract audits; (3) strengthening decision audits; (4) implementing management audits; (5) implementing internal economic responsibility audits; (6) improving Financial audits work to improve the efficiency of asset utilization. The countermeasures for adjusting the internal audit model should be: (1) change the concept and correct understanding; (2) stabilize the team and optimize the structure; (3) capture information and consulting services; (4) evaluate internal audit work and promote model adjustment