现阶段我国各企业所面临的市场竞争愈加激烈,企业内部控制质量对企业长远发展的影响越来越大。内部控制审计是保障企业内部控制质量的重要手段,如何提高企业内部控制审计的有效性逐渐成为现阶段我国企业需要深入思考和反思的重要问题。想要确保企业内部控制审计有效性充分发挥,首先要考虑企业内部控制审计的影响因素,并结合我国企业内部控制审计过程中存在的一些问题提出一些有针对性、目的性的改进策略,从而促进我国企业可持续发展。 At this stage, the market competition faced by all the enterprises in our country is fiercer and fiercer. The quality of the internal control of enterprises has an increasing impact on the long-term development of the enterprise. Internal control auditing is an important means to guarantee the quality of internal control of enterprises. How to improve the effectiveness of auditing of internal control has gradually become an important issue that Chinese enterprises need to deeply think and reflect at this stage. In order to ensure that the effectiveness of internal control audit is fully demonstrated, we must first consider the influencing factors of internal control audit and put forward some targeted and targeted improvement strategies based on some problems existing in the process of internal control audit in our country so as to promote Chinese enterprises sustainable development.