【摘要】 随着经济的飞速发展 ,现代企业组织的复杂性增加 ,内部审计的作用日益凸现。内部审计的目的就是评价组织控制以确保揭露组织潜在的风险和有效果、效率和经济地达到组织的目标和目的。内部审计工作的价值的体现就是通过审计成果的综合利用。但是 ,当前内部审计成果的利用极为不够 ,因此 ,应加强审计部门自身的工作 ,提高审计结论、审计建议的客观性、科学性 ,同时被审单位应加强对审计成果的重视和利用 ,采取一些必要的措施 ,促进审计成果的利用更多还原

【Abstract】 Along with economic development rapidly, the complicacy of modern enterprises and organizations became strong, the role of internal audit is more protruding. The objective of internal audit is to rate the control of organizations, and guarantee to uncover potential risks and achieve the objectives of organizations effectively. The valuable incarnation of internal audit is comprehensive utilization, but the utilization of results of internal audit is not enough, so, should strengthen the work of audit department, raise the objective of audit conclusion and audit advice, at the same time, the unit that was audited should pay attention to the audit result and use it, adopt some measures, promote the utilization of audit results.更多还原