行政事业单位对于国家与社会公共事业的管理起着重要的作用,为了进一步促进社会经济发展、维护社会公共秩序,行政事业单位就需要进行有效的管理与分配社会资源。本文探讨了行政事业单位内部控制审计工作的必要性并提出来完善内部控制工作的建议,希望对于事业单位有所帮助,从而更好的服务社会公共事业,促进社会经济发展。 Administrative units play an important role in the management of state and social public utilities. To further promote social and economic development and maintain public order, administrative units need to effectively manage and allocate social resources. This article explores the necessity of auditing internal control in administrative institutions and puts forward suggestions on how to improve the internal control work. It hopes that it will help public institutions to better serve public utilities and promote social and economic development.