内部审计可以有效的对企业财务报告之中存在的错误进行防范,具有十分重要的作用。本文首先对内部审计与内部控制之间的关系进行了分析,接着对相关制度背景进行了系统的研究,希望可以帮助企业管理者及时发现经营过程中企业对内部控制存在的问题以及风险,做出及时的防范,同时也可以有效的帮助投资者对企业内部控制情况进行更为深入的分析,从而确定投资价值和投资风险。 Internal audit can effectively prevent the errors in the enterprise financial report to prevent, has a very important role. This paper first analyzes the relationship between internal audit and internal control, and then systematically studies the relevant institutional background, hoping to help managers find out the problems and risks of internal control in the course of business operation, Timely prevention, but also can effectively help investors to conduct a more in-depth analysis of the internal control of the enterprise to determine the investment value and investment risk.