我国现代企业制度的建立和企业风险意识的增强,使得内部审计在企业中的作用越来越重要,内部审计的职责不再局限于管理及规章制度方面的监督,而有了更多的增值内涵,在实现方式上也有了新的思路。本期财务监管专栏的主题即为企业内部审计,由内部审计的现状出发,探讨了内部审计外部化的实现途径,同时强调了内审增值型服务。 The establishment of China’s modern enterprise system and the enhancement of corporate risk awareness make the role of internal audit more and more important in the enterprise. The responsibility of internal audit is no longer confined to supervision in terms of management and rules and regulations, but has more value-added implications , In the way of realization also has a new idea. The subject of the current financial supervision column is the internal audit of the enterprise. Starting from the current situation of internal audit, the paper probes into the ways of realizing the externalization of internal audit and emphasizes the value-added internal audit service.