内部审计是现代审计体系的重要组成部分,随着现代企业制度的建立,经济体制和经济增长方式的根本转变对内部审计提出了更高的要求,电力企业应充分发挥内部审计职能,不断加强企业内部审计建设,以更好地适应经济发展对企业审计的要求。建立与现代企业制度相适应的内部审计机构。企业在设置内部审计组织机构时应坚持两条原则:一是独立性原则,这是设立内部审计组织机构最重要的原则。。在这个原则指导下,内部审计组织机构在组织人员、工作和经费等方面应独立于被审计单位,独立行使审计职权,不受其他职能部门的干预,以体现审计的客观性、公正性和有效性。二是权威性原则,主要体现在内部审计组织机构的地位和没置层次上。企业内 Internal audit is an important part of the modern audit system. With the establishment of a modern enterprise system, fundamental changes in the economic system and economic growth mode place higher demands on internal audit. Power enterprises should give full play to their internal audit functions and constantly strengthen their business Internal audit construction, to better adapt to the economic development of the audit requirements of enterprises. Establish an internal audit agency that is compatible with the modern enterprise system. Enterprises should adhere to two principles in setting up internal audit organizations: First, the principle of independence, which is the most important principle in setting up an internal audit organization. . Under the guidance of this principle, the internal audit organization shall, independently of the audited entity in terms of organizing personnel, work and funding, exercise its own independent audit functions and shall be free from the interference of other functional departments in order to demonstrate the objectivity, fairness and effectiveness of the audit Sex. Second, the principle of authority, mainly reflected in the status of internal audit organizations and no level. Inside the enterprise