随着我国社会的不断发展以及经济水平的不断提高,国家对于石油企业的发展问题尤为重视。其中,内部控制理论对于其内部审计的发展起到了尤为重要的作用,它作为会计行业中一个尤为重要的内容,对于企业的内部审计工作产生了很大的影响。因此,本文就对内部控制理论对石油企业内部审计发展的相关内容进行了分析,希望对大家日后的研究有所帮助。 With the continuous development of our society and the continuous improvement of the economic level, the state attaches great importance to the development of petroleum enterprises. Among them, the theory of internal control plays a very important role in the development of internal audit. As a particularly important part in the accounting profession, internal control theory has a great impact on the internal audit of the enterprise. Therefore, this article analyzes the internal control theory of the internal audit of oil companies related content, I hope this study will help.