消防部队肩负着我国防务工作的重要职责,对促进国家建设及维护社会团结安定具有重要作用,因此,消防部队的自身建设及管理,尤其是在内部审计方面备受社会各界广泛关注。本文从内部审计对消防部队建设及管理的重要性分析入手,结合当前内部审计工作的开展现状,谈谈如何提高消防部队内部审计工作的有效性,达到促进部队建设水平提升的根本目的。 Therefore, the self-construction and management of the fire brigade, especially in the aspect of internal auditing, have drawn much attention from all walks of life. Starting with the analysis of the importance of internal audit to the construction and management of fire-fighting forces, this article combined with the current situation of internal audit to talk about how to improve the effectiveness of the internal audit of fire-fighting units so as to achieve the fundamental goal of promoting the building of the army.