内部审计是检验农村财务管理水平的有效手段之一,能够清晰的反映出当前农村资源的使用情况,为下一阶段的财务管理工作提供参考依据。然而由于以往的内部审计中存在一些问题,导致审计的效率较低,审计的作用也无法完全发挥出来。本文将论述内部审计在农村财务管理中的作用,并针对审计中存在的问题提出相应的解决策略,以提高审计的实效性。 Internal audit is one of the effective measures to test the level of rural financial management. It can clearly reflect the current use of rural resources and provide a reference for the next stage of financial management. However, due to some problems in the previous internal audit, the audit efficiency is low, and the role of audit can not be fully realized. This article will discuss the role of internal audit in rural financial management and put forward corresponding solutions to the problems in the audit so as to improve the effectiveness of the audit.