With the continuous growth of private enterprises, many private enterprises are gradually developing into "shareholding system, collectivization, industrialization and internationalization". Due to the increasing multi-function of private enterprises, there are many defects such as small scale of operation, lack of funds and insufficient ability of continuous innovation. I urgently feel the importance of implementing the modern enterprise system. The core of the modern industrial system is the comprehensive corporate governance structure based on the legal person system, which enables enterprises to form an operating mechanism that combines incentives and constraints, so that enterprises can truly become legal entities with "independent operation, self-financing and self-discipline development". This restraint mechanism can only be achieved through internal audit.

First, the purpose of internal audit work:

Because internal audit has the functions of supervision, evaluation, control and management. Through audit, we can know the real situation of economic activities in enterprise management, objectively evaluate the profit and loss of subordinate enterprises, find out the loopholes and existing problems in enterprise management, so as to tap the potential of all parties, improve management, improve economic benefits, realize the optimal allocation of production factors and enhance the self-development ability of enterprises. Through auditing, it can provide information basis for leaders' decision-making, and play the role of staff assistant in establishing the overall goal of enterprise development and long-term planning of business strategy. Through auditing, we can effectively control and constrain the legitimacy and rationality of enterprise's economic activities, consciously standardize our own production and operation behavior, bring enterprise's operation behavior into the legal track, maintain the normal economic order of enterprises, and ensure the independent operation and healthy development of enterprises according to law. Through the audit, we can find out the reasons of poor management and low efficiency in enterprise management activities, and put forward some suggestions and measures to improve management.

Second, the task of internal audit:

Modern internal audit is produced with the improvement of enterprise management level, the expansion of managers' control scope and the need of internal economic supervision and management. With the expansion of enterprise scale and the increase of business, in order to expand and decentralize management, independent registered wholly-owned companies, holding companies and other subordinate units have been established. This requires enterprises to manage these assets according to law from their own interests, gain income and ensure the preservation and appreciation of assets.

Three. Development of audit business:

In view of the late development of private enterprises, various rules and regulations and management systems are not perfect, and there is a widespread phenomenon of "managing people by people, not by systems", which leads to loose enterprise management and can not meet the requirements of modern enterprise management, making enterprise management a slogan. How to get rid of slogan management? The main business of private enterprises must not only improve the awareness of enterprise management and directly participate in management, but also rely on the management functions of various functional departments and spend some time on enterprise management. Internal audit is one of the methods to correct and improve the weak links and deficiencies in enterprise management.

How to carry out internal audit in private enterprises.

1, private entrepreneurs should strongly support the internal audit work. As private entrepreneurs, we should be good at finding and solving problems and give full play to the role of various functional departments. The owners of private enterprises are both investors and managers. In the whole business activities of an enterprise, it often only plays a macro-control role in business decision-making, but ignores or neglects the management of the enterprise. We don't know the actual problems in the process of enterprise management, and we can't always bow our heads to the implementation of various rules and regulations of enterprises. Must rely on the supervision and inspection of various functional departments. Internal audit is a functional department that plays a role in supervising, inspecting and evaluating the operating performance and existing problems of managers in subordinate units. The function of audit department must be strongly supported by private entrepreneurs.

2. Private business owners should recognize the internal audit work. Private enterprises mainly pay attention to the problems and deficiencies found by the internal audit department, discuss suggestions and measures for improvement, further improve the enterprise management system, push enterprise management to a new level, and at the same time make the cake of private enterprises bigger and bigger.