内部审计部门与纪检部门均属于管理服务部门以及监督保障部门,在纪检监察部门与内部审计部门同属于监督保障部门,在国有企业的发展中起着非常重要的作用。但由于内部审计部门与纪检监察部门的分工不同,其具体的工作内容以及工作侧重点也有所不同。在具体的实践过程中,只有把这两个部门合署办公,才能更好地实现其价值,发挥其作用,也利于推动我国法制进程。本文首先阐述了内部审计与纪检监察的区别,然后分析了国有企业内部审 Both the internal audit department and the discipline inspection department belong to the management service department and the supervision and assurance department, and both the discipline inspection and supervision department and the internal audit department belong to the supervision and support department, playing a very important role in the development of state-owned enterprises. However, due to the different division of labor between internal audit department and discipline inspection and supervision department, the specific work content and work focus are also different. In the process of concrete practice, only by bringing the two departments together for office can we better realize their value, give play to their role and help promote the legal process in our country. This article first describes the difference between internal audit and discipline inspection and supervision, and then analyzes the internal audit of state-owned enterprises