内部审计是企业自我约束机制的重要组成部分,科学的企业管理制度要求必须建立科学的内部审计制度。本文分析了企业内部审计有效开展的制约因素,提出了提高内部审计工作有效性的具体措施,以充分发挥内部审计雷达预警作用。 Internal audit is an important part of self-restraint mechanism of enterprises. Scientific enterprise management system requires the establishment of a scientific internal audit system. This paper analyzes the constraints that the internal audit of an enterprise can effectively carry out and puts forward specific measures to improve the effectiveness of the internal audit work in order to give full play to the early warning function of internal audit.