企业审计工作一直是我国监督内部体制经济的重要手段,也是保障企业经济的合法公平、真实进行的管理手段。审计则是收集分析资料,评估财务状况并给出结论与报告的工作,本文就企业内部审计工作的创新发展展开讨论,并分析了现代社会中财务审计的必要性以及财务审计过程中的风险问题。 Enterprise auditing has always been an important measure for our country to supervise the internal system economy and a legitimate, fair and truthful means of management for the enterprise’s economy. Auditing collects and analyzes data, assesses the financial status and gives conclusions and reports. This article discusses the innovation and development of internal auditing in enterprises and analyzes the necessity of financial auditing in modern society and the risks in the process of financial auditing .