现代审计实际上是效益审计,是在实现经济体制和经济增长方式转变中的重要手段之一。没有健全有效的审计手段,就不可能有良好的经济效益。同时,审计作为经济发展的“助推器”,只有不断丰富自身理论,在其本质上有所创新和突破,才能推动经济高效运转。因此,加强内部审计和创新审计 Modern auditing is actually a benefit audit, and it is one of the important means in the transformation of economic system and economic growth mode. Without sound and effective auditing methods, there can be no good economic benefits. At the same time, as a “booster” for economic development, auditing can only promote economic efficiency by continuing to enrich its own theory and innovating and breaking through its essence. Therefore, strengthen internal audit and innovation audit