摘 要内部审计是企业强化自我约束机制的重要手段，是转换企业经营机制、规范内部管理、提高经济效益、建立现代企业制度的客观要求。要使内部审计真正发挥监督、咨询职能，首先取决于内部审计的独立性。内部审计的独立性可以说是企业整个审计工作的神经中枢，也是审计工作的灵魂所在。因为一个企业只有做到内部审计的独立性，才能够发挥内部审计的真正作用，也才能够通过内部审计来促进企业整体目标的实现，让企业在风险管理、管理控制中更能够发挥效果，实现经济效益的最大化。所以，本文在对企业内部审计独立性的研究中，首先论述了内部审计独立性的概念，接着分析我国内部机构在执行审计活动过程中，在独立性方面受到的制约及其原因，最后在文章中提出加强内部审计独立性的建议，促使内部审计机构在组织上和精神上实现真正的独立，以充分发挥内部审计的监督、建设职能。关键词：内部审计；独立性；审计成果；监督Abstract0The internal audit is an important means for enterprises to strengthen self-discipline mechanism, is to change their operating mechanism to regulate the internal management, improve economic efficiency, the establishment of the objective requirements of the modern enterprise system. For the internal audit really play a supervisory and advisory functions, first of all depends on the independence of the internal audit. The independence of the internal audit can be said is the nerve center of the entire audit work of the enterprise, but also the soul of the audit work. Because a business only to achieve the independence of the internal audit, to be able to play the real role of the internal audit, but also to be able to promote the overall business goals through internal audits, to allow enterprises to more effective risk management, management control, to achieve the maximum economic benefit. Therefore, the study of the independence of the internal audit, the first exposition of the concept of the independence of the internal audit, followed by ana...
