1 内审的涵义内部审计是单位内部专设的审计机构和审计人员,在本单位负责人的领导下,根据有关法律法规制度,采用一定的程序和方法,相对独立地对本单位的财务收支及各项经济活动的真实性、合法性和效益性进行的检查、监督和评价。2 内部审计在水利企事业单位改制中的作用和必要性随着形势的发展、社会的需要及内审的内容、范围、职能的 1 Internal Audit Implications Internal audit is the unit’s internal audit agency and auditors, under the leadership of the person in charge of this unit, according to the relevant laws, regulations and systems, using certain procedures and methods, relatively independent of the unit’s financial revenues and expenditures As well as the inspection, supervision and evaluation of the authenticity, legitimacy and effectiveness of various economic activities. 2 The role and necessity of internal audit in the restructuring of water conservancy enterprises and institutions With the development of the situation, the needs of society and the content, scope, functions of the internal audit