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　　Internal audit in enterprise management role
　　【Abstract】 at this stage in the management of some enterprises there are inadequate accounting system, accounting information untrue. Article combines the work of audit problems and job experience gained to explore the internal audit in corporate governance in the important role of great importance to analyze the enterprise need for internal audit.

　　【Key Words】 internal audit; enterprise management; an important role in

　　Market economy, because of socio-economic sectors, organizational forms, employment forms and modes of distribution have increasingly diversified, and people's interests are bound to the pattern of diversity and complexity of the original interest in the kind of single to large-span, multi-layered relationship between the pattern of benefits Change. Interest on Change is reflected in the ideology is bound to lead to moral conflict, resulting in some ugly social phenomenon on the frequency is, the social atmosphere has been contaminated are indisputable facts, and then some trampling of credit fraud and fake acts are "Development market economy "has become the name of a clear conscience. In accounting is also encountered in the field of economic development and moral confusion.

　　First, corporate accounting information is inadequate, accounting irregularities, the reasons for false information

　　The first unit is responsible for some people in order to achieve the higher authorities or the various economic indicators in order to achieve other purposes, at the inter-annual accounting profits adjustable, so that an individual be able to get the reputation and economic benefits, incite, instigate, or force virtual loss of accounting personnel to do to hide income, or concealment of income to do virtual loss, certain accounting personnel should not insist on an objective and fair and in accordance with the law the principle that only knows how to please and obey the leadership, to fabricate false accounting information, false accounting reports, with the result that accounting information distortion.

　　Second, because some enterprises a low level of accounting personnel, business and job lazy, mainly accounting for the accounting personnel only, ignore account, not reconciliation, not outstanding, will be substantial revenue and expenditure accounts linked to transactions, so that long-term business contactsclean-up,confusion, the formation of bad debts, bad debts, bad debts more, resulting in more businesses or assets of non-performing assets and so false questions, and sometimes give enterprises an unnecessary economic losses.

　　Three because of enterprise management systems are not perfect, imperfect, and not enough coordination of business unit, the business should not in an orderly manner, resulting in false accounting information. If the enterprise because of material procurement personnel, material custody department personnel or supplies which do not match the material in accordance with the regulations should not have to, invoices, bills of materials before processing storage, cause material differences in cost-sharing rate unreasonable, resulting in business Materials costing untrue.

　　Two, internal audit at the modern enterprise financial management and business management has a positive role in modern business management are an important component.