现代企业管理要求内部审计拓宽审计领域,从以监督为主转向以监督与服务并重,从财务审计拓展为管理审计,以防范风险、强化管理、提高效益为目的来开展审计活动,从而建立起监督与服务并重的内审体系,内部审计才有存在和发展的必要。当然,强化内部审计的服务职能,并不会削弱其监督职能,服务职能的有效发挥,反而可以促使监督职能的到位,而监督职能的到位又可以促进企业健康、良性发展,从而实现内部审计的服务职能。 Modern enterprise management requires internal audit to broaden the scope of audit, from supervision mainly to supervision and service equalization, from financial audit to management audit, to prevent risks, strengthen management and improve efficiency for the purpose of carrying out audit activities in order to establish supervision Internal audit with service and internal audit system, there is the existence and development of the necessary. Of course, strengthening the internal audit service function will not weaken its supervisory function and service function, but will promote the supervisory function in place. The supervisory function will promote the healthy and sound development of the enterprise so as to realize the internal audit Service function