在市场经济迅猛发展的环境下,公司治理问题受到了社会各界广泛的关注与重视,现代企业想要在激烈的竞争中立于不败之地,就有必要进行合理科学的公司治理。内部审计工作是企业进行评价与监督的一项重要机制,在公司治理当中发挥着至关重要的作用,内部审计的存在就是为了帮助企业找出问题,并给出改进意见,从而保证企业的持久、健康发展。 Under the circumstance of rapid development of market economy, the issue of corporate governance has drawn wide attention and attention from all walks of life. If modern enterprises want to be invincible in the fierce competition, it is necessary to conduct reasonable and scientific corporate governance. Internal audit is an important mechanism for the evaluation and supervision of enterprises. It plays a crucial role in corporate governance. The purpose of internal audit is to help enterprises to find out the problems and provide suggestions for improvement so as to ensure their long-term sustainability ,healthy growth.