摘要企业内部审计一直以来受到社会各界的广泛关注,作为企业管理中的重要部分,内部审计的完善程度直接关系到企业管理成效。在内部审计的发展历程中,我国在其理论和实务方面都积累了一定的研究成果。但是,随着技术的发展,我们已经进入大数据时代,在数字信息时代的大背景下,由于企业内部审计存在法律建设滞后、复合型人才匮乏、信息建设智能化水平不高等问题,我国企业内部审计仍存在很多的缺陷和弊端。本文以数字信息时代为背景,对我国企业内部审计发展中存在的问题及其原因进行分析,从政府、企业以及内部审计人员三个方面提出相应的解决对策。在信息化时代,研究公司内部审计情况,找到其存在的不足之处,然后采取针对性举措对这些不足进行处理,对于公司内部审计的创新和优化十分有利,同时也能够为公司内部审计向智能化方向转变提供助力,对于完善我国企业内部审计具有重大意义。【关键词】我国企业;内部审计;数字时代AbstractEnterpriseinternalaudithasalwaysreceivedextensiveattentionfromallwalksoflife.Asanimportantpartofenterprisemanagement,thedegreeofinternalauditisdirectlyrelatedtotheeffectivenessofenterprisemanagement.Inthedevelopmentprocessofinternalauditing,ourcountryhasaccumulatedcertainresearchresultsinitstheoryandpractice.However,withthedevelopmentoftechnology,wehaveenteredtheeraofbigdata.Underthebackgroundofthedigitalinformationera,duetothelaggingoflegalconstruction,thelackofcompoundtalents,andthelowlevelofintelligenceininformationconstructionininternalauditing,theinternalauditofChineseenterprisesTherearestillmanydeficienciesandshortcomingsintheaudit.Basedonthebackgroundofthedigitalinformationera,thisarticleanalyzestheproblemsandtheircausesinthedevelopmentofinternalauditinginChineseenterprises,andproposescorrespondingsolutionsfromthethreeaspectsofthegovernment,enterprisesandinternalauditors.Intheinformationage,studyingthecompany’sinternalauditsituation,findingoutitsdeficiencies,andthentakingtargetedmeasurestodealwiththesedeficiencies,isverybeneficialtotheinnovationandoptimizationofthecompany’sinternalaudit,andcanalsohelpthecompany’sinternalaudit.ItisofgreatsignificancetoimprovetheinternalauditingofChineseenterprises.【Keywords】Chineseenterprises;internalaudit;digitalage;目录1引言............................................................................................11.1选题背景和意义................................................................................11.2文献综述............................................................................................21.2.1国外文献.................................................................................21.2.2国内文献.................................................................................31.2.3文献评述.................................................................................41.3研究思路和框架................................................................................42.内部审计的相关概念...............................................................62.1企业内部审计的定义........................................................................62.2企业内部审计的作用........................................................................62.3“数字化”对于内部审计的影响.......................................................73.我国企业内部审计存在的问题及其原因................................93.1我国企业内部审计发展现状............................................................93.2我国企业内部审计存在的问题.......................................