随着我国经济发展速度的不断加快,现如今,企业在市场之中面临着越来越激烈的竞争。而要想在这日新月异的市场中始终占据一席之地,企业就必须做好内部控制与内部控制的审计工作,以此保证企业能够有效的防范风险、提高管理水平。本文就现如今我国企业内部控制审计中存在的问题进行简要叙述,并在此基础之上,对如何完善企业内部控制审计提出一些意见和建议,旨在为企业更好的进行内部控制审计工作、实现良好的企业发展贡献出一份微薄的力量。 With the continuous acceleration of China’s economic development, nowadays, enterprises are facing more and more intense competition in the market. In order to always occupy a place in this ever-changing market, enterprises must make internal audit and internal control audit work in order to ensure that enterprises can effectively prevent risks and improve their management level. This article briefly reviews the existing problems in the audit of internal control of our country nowadays, and on this basis, puts forward some opinions and suggestions on how to improve the auditing of internal control of enterprises, aiming to make the internal audit work better for the enterprise, To achieve a good contribution to the development of a modest corporate power.