近年来,随着经济的快速发展,上市公司也越来越多,其内部组织结构规模也逐渐扩大,在经营管理上出现的问题也逐渐的凸显出来。在激烈的市场竞争环境下,企业之间的竞争也越来越激烈。同时,新审计准则对上市公司内部审计工作也提出了更高的要求。面对当前这种情况,上市公司加强内部审计工作的完善和控制,显得尤为重要。 In recent years, with the rapid economic development, more and more listed companies, the size of their internal organizational structure has also gradually expanded, problems in business management has gradually emerged. In the fierce market competition, the competition among enterprises is more and more fierce. At the same time, the new auditing standards also put forward higher requirements on the internal auditing of listed companies. Faced with this situation, listed companies to strengthen the internal audit work to improve and control, it is particularly important.