本文根据现代企业经营发展需要，以风险防范为目标，就内部审计职能和进一步改进内部审计工作，充分发挥其实现价值增值的功能展开论述，旨在通过理论研究指导企业对内部审计形成客观的认知，继而采用合理的方式提高内部审计效果。%According to the requirements of the management and development of modern enterprises, this paper takes risk prevention as the goal to expound the internal audit function and the further improvement of the internal audit work to give full play of implementing the function of value-added. The aims of it are forming objective cognition of the internal audit in the enterprises through the theoretical research and improving the effect of internal audit by the reasonable ways.
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