内部审计是相对国家审计、社会审计而言的。它是指在一个单位内部,设立独立的审计机构和审计人员,通过对本单位内部经济活动的真实性、合法性、效益性进行审计,用以评价经济责任、查错防弊、改善管理、提高效益,为本单位服务的一种独立的经济监督活动。随着新《会计法》的施行,将进一步推动内审工作的发展。 一、当前内部审计工作面临的新形势 Internal audit is relative to national audit, social audit terms. It refers to the establishment of an independent auditing body and auditors within an organization, auditing the authenticity, legitimacy and effectiveness of economic activities within the unit to evaluate economic responsibilities, checking and preventing defects, improving management and improving management Benefit, an independent economic supervision service for the unit. With the implementation of the new Accounting Law, the development of internal auditing work will be further promoted. First, the current situation facing the internal audit work