企业内部审计实质上是企业管理的一种控制机制。随着经济全球化不断深入,企业经营环境瞬息万变,内部审计应充分发挥完善控制机制、防范经营风险、提升管理水平方面的重要作用,着力于增加企业价值、改善运营效率、实现战略目标。企业内部审计的产生动因按照利益相关者理论,许多方面对企业内部审计都有各自的需求动因。 Enterprise internal audit is essentially a control mechanism of business management. With the continuous deepening of economic globalization, the business environment is rapidly changing. Internal auditing should give full play to its important functions of perfecting the control mechanism, preventing business risks and improving the management level. It focuses on increasing enterprise value, improving operational efficiency and achieving strategic goals. The motivation of internal audit According to the theory of stakeholders, there are many aspects of internal audit of enterprises have their own demand drivers.