会计信息化,给会计工作方式、会计信息利用、会计人员个人、企业组织形式等都产生了较大的影响,且进一步改变了企业内部审计环境,增加了内部审计的相关风险。可以说,会计信息化既是一种机遇,其能够促进信息共享,为企业决策提供依据,但同时也为内部审计过程提出了挑战,针对这种变化,本文分析了现在会计信息环境之下企业内部审计工作中存在的一系列问题,并探讨了相应的完善措施和建议,希望能够为企业内部审计工作的发展提供一些支持。 Accounting information, to the accounting methods of work, the use of accounting information, individual accounting personnel, business organization forms have a greater impact, and further change the internal audit environment, an increase of internal audit related risks. It can be said that accounting informationization is not only an opportunity to promote information sharing and provide the basis for enterprise decision-making, but also poses a challenge for the internal audit process. In response to this change, this paper analyzes the internal accounting information environment Audit work in a series of problems, and discusses the appropriate measures and suggestions for improvement, hoping to provide some support for the development of internal audit.