摘要：伴随着我国社会主义市场经济体制的建立，我国中小型企业发展迅猛，迅速占据了我国国民经济的重要地位。其中，中小型企业的内部审计作为中小型企业内部控制的重要手段，对中小型企业管理亦有着非常积极的作用。可见，中小型企业内部审计已经成为中小型企业生存和健康发展的重要保证。在竞争激烈的经济环境下，必须提高中小型企业内部审计工作的层次和水平。然而就现今的状况而言，我国中小型企业内部审计仍存在着许多问题与弊端。论文将中小型企业的内部审计作为研究对象，对中小型企业内部审计的定义与特征作了概述，描述并分析了中小型企业内部审计的现状及其存在问题，并对如何防范与控制内部审计问题的措施提出了一些拙见。结合相应案例，为中小型企业内部审计的完善提供他山之石。

关键词：中小型企业 内部审计 存在问题 措施

Abstract：With the establishment of China's socialist market economic system, our country’s SMEs development is swift and violent, quickly occupy the important position in our national economy. Among them, the internal audit of SME as an important means of the SME internal control, to SMEs’ management also has a very active role. Visible, the internal audit of SME have become an important guarantee for SMEs’ survival and development. In the competitive economic environment, must improve the level and the level of the internal audit work of SME. However, current status, internal audit of our country SMEs still have many problems and defects. The internal audit of SMEs as the research object, the definition and characteristics of internal audit of SMEs are introduced, description and analysis of the present situation of the internal audit of SMEs and its existing problems, and how to prevent and internal audit controlmeasures put forward some opinions. With the corresponding case, provide suggestions for perfecting internal audit of small and medium enterprises.

Key words：SMEs  internal auditproblems measures