本文根据我国许多企业不重视内部审计,以致内部审计没有发挥其职能和作用。而现在的中小企业没有开展内部审计的实际情况,根据内部控制制度的要求,认为在我国中小企业中必须实施内部审计,并提出了实施内部审计的建议措施,以加强企业的内部管理,增强企业活力,提高中小企业经济效益。 According to many enterprises in our country do not attach importance to internal audit, internal audit did not play its role and function. However, the current SMEs did not carry out the actual situation of internal audit. According to the requirements of the internal control system, it is considered that the internal audit must be implemented in the SMEs in our country and proposed measures to implement the internal audit in order to strengthen the internal management of the enterprise and enhance the enterprise Vitality and improve the economic efficiency of SMEs.