摘要：內(nèi)部審計(jì)在企業(yè)經(jīng)營管理中處于極其重要的地位，它既是企業(yè)內(nèi)部控制機(jī)制的重要組成部分，又是監(jiān)督與評價(jià)內(nèi)部控制的主要手段。本文以山東省煙草公司為主體，采用案例分析和歸納總結(jié)的方法，對山東省煙草公司在內(nèi)部審計(jì)工作中存在的一些問題進(jìn)行了剖析，發(fā)現(xiàn)獨(dú)立性不強(qiáng)是其內(nèi)部審計(jì)工作中各種問題的根源，為此，在考慮實(shí)際情況的基礎(chǔ)上，通過運(yùn)用國內(nèi)外內(nèi)部審計(jì)與內(nèi)部控制相關(guān)理論，并充分借鑒了國內(nèi)大型企業(yè)的先進(jìn)經(jīng)驗(yàn)，提出了以獨(dú)立性保障為核心，以機(jī)構(gòu)改革為基礎(chǔ)，人力資源改革和審計(jì)技術(shù)改革為兩翼的獨(dú)立性保障型的內(nèi)部審計(jì)機(jī)制。

關(guān)鍵詞：內(nèi)部審計(jì) 煙草公司  問題  對策

Abstract:Internal audit plays an important role in the enterprise management, it is an important component of enterprise internal control mechanism, is the main means of internal control supervision and evaluation. This paper takes Shandong Province tobacco companies as the main body, by the methods of case analysis and summary, analyzes some problems existing in the internal audit work in tobacco companies in Shandong Province, found that independence is not strong is the root, the various problems of internal auditing work in the end, considering the actual situation, through the use of domestic and foreign internal audit and internal control theory, and use the advanced experience of the domestic large enterprises, put forward by the independent security as the core, institutional reform, the reform of human resources and the audit technology reform to ensure independence of the wings of the internal audit mechanism.

Keywords:internal audit tobacco companies problems countermeasures