企业间激烈的竞争以及行业内外环境的变化,加剧了信息不对称的影响和企业经营管理的风险。企业内部审计通过独立客观的监督和评价,成为企业自我约束、监督的重要组成部分,在企业的风险管理中发挥着越来越重要的作用。 Fierce competition among enterprises and changes in the environment both inside and outside the industry exacerbated the impact of information asymmetry and the risks of business management. Through independent and objective supervision and evaluation, the internal audit of an enterprise has become an important part of the enterprise’s self-discipline and supervision, playing an increasingly important role in the enterprise’s risk management.