本文首先分析了其促进企业内部审计规范化建设的作用,其次指出了企业内部控制失控的几种表现,最后提出了相应的解决措施,以促使内部审计更好地发挥其在企业内部控制中的作用。 This article first analyzes its role in promoting the standardization of the internal audit of enterprises, and secondly, it points out several manifestations of the uncontrolled internal control of the enterprise, and finally puts forward corresponding solutions to promote the internal audit to better play its role in the internal control of enterprises .