Internal audit is a new industry developed in line with the strong momentum of China's reform and opening up and economic development. Modern enterprise system is both a challenge and an opportunity for internal audit. Only based on the needs of enterprise management, focusing on the concerns of enterprise operators, focusing on improving the efficiency of enterprises, constantly improving the quality and effect of audit work, and strengthening self-construction, can internal audit play its due role, establish its due position, and continue to develop and grow. How to adapt to the rapid development of modern social economy and how to provide good suggestions and guarantees for the sustainable growth of enterprises are issues that internal auditors should focus on, and how to improve the efficiency of internal audit of enterprises is one of the important research topics. First, correct the position of internal audit.

Internal audit is based on the needs of scientific management of enterprises and the product of improving the management level of enterprises. This fundamentally determines that internal audit can only be based on the internal management of enterprises, carry out economic supervision on behalf of enterprises, strengthen service functions, and ensure the implementation of enterprise management strategies, principles and objectives. With the intensification of external audit and fierce market competition, enterprises will be encouraged to tap potential and innovate from internal management, improve management level and establish and improve internal control system. As an important part of enterprise internal control system, internal audit plays an effective supervisory role in the incentive mechanism. In the institutional setup of enterprises, internal audit institutions and personnel should maintain relative independence. The internal audit institution should be directly led by the first person in charge of the enterprise, be responsible for it and report its work, and be independent of and higher than other functional departments. Internal audit should have no interest relationship with the supervised object to ensure the authenticity, objectivity and impartiality of the audit results. At the same time, it can ensure the necessary audit funds to make it work normally. At present, internal audit should highlight the functions of supervision, evaluation and service. Second, pay attention to the communication with the audited unit (or department). Like external audit, maintaining good interpersonal relationship is an important part of audit work. Internal audit is also a matter of cooperation between the two parties, and the improvement of audit efficiency is also the improvement of the work efficiency of the audited unit (or department). Good organization, communication and coordination are beneficial to both sides. Auditors should obtain the ideological recognition of the audited unit (or department) on the audit work, so that it does not have resistance, and communicate with relevant audit procedures and actively cooperate; We should also pay attention to the methods and means in the work of relevant personnel. Specifically, the management can organize a communication tea party, clearly explain the purpose, task and content of the audit, as well as the time schedule and other matters that need to be communicated, list in detail the matters that need the cooperation of the other party, clearly point out that the management should pay more attention to and correctly treat the audit matters, and write the relevant process into the audit working paper; For some employees who do not actively cooperate with the audit, it is necessary to explain the truth and interests as much as possible and analyze the reasons for employees' resistance, which is conducive to further rapid and effective audit work.

The list of materials required by auditors should be provided to the audited unit before entering the site, so that it can prepare as soon as possible and understand the audit ideas, thus saving audit time, reducing audit cost and improving audit efficiency. Third, improve audit efficiency by using audit scheme.

Audit plan is to plan and arrange the audit work before the implementation of the audit in order to successfully complete the audit task and achieve the expected audit purpose. Audit plan is the arrangement of the whole process from issuing audit notice to handling audit report, and it is the action guide in the implementation stage of audit work. The audit plan should be designed according to the audit objectives and specific audit objects. The design of audit plan should consider the nature of specific audit procedures, audit methods, audit time and time limit, personnel organization and the business characteristics of the audited unit (or department). The guidance of a scientific and reasonable audit plan can make the audit work targeted, prevent the audit work from deviating from the track and ensure the realization of the audit objectives; Under the guidance of the audit plan, it is beneficial to realize the organic integration of human, financial and material resources and transform limited resources into greater benefits. In addition, it can also prevent accidents from interfering with the audit work, which contains too many uncertain factors. With the guidance of the plan, you can do it step by step. There are no technical obstacles in the application of audit scheme, which can systematically solve the problem of low audit efficiency. Starting with the audit scheme is the most concise and effective way to improve the audit efficiency. Four, pay attention to the preparation work before internal audit, improve audit efficiency.

Adequate pre-trial preparation includes understanding the laws and regulations related to audit matters, relevant internal control systems, previous audits and other relevant materials, and fully understanding the management system, institutional setup, scope of responsibilities and audit year of the audited entity.

Basic information such as the degree of major economic activities, especially the accounting methods of the parent company, subsidiaries and the accounting relationship between the parent company and subsidiaries. It also includes understanding the accounting policies, funding arrangements, accounting, asset management, and capital transactions of the audited entity. And classify and screen the data before the audit according to the requirements of the audit to improve the efficiency of data use. For example, the accounting data of the audited entity must be complete and stored in a designated place at one time; The person in charge of the audit should directly standardize the data, so as to raise the distribution of the data to the height of clarifying the accounting relationship of the audited unit in the audit process; Auditors should keep a good sense of using and saving information. V. Adopting scientific and effective auditing methods

First of all, from the inspection of internal control. After determining the audit target and audit object, the first thing to do is the internal control related to audit, which is an essential procedure of modern audit. The main audit is the soundness and effectiveness of key control points. The key points of enterprise internal control include funds (strictly control the raising, distribution and application of funds to prevent funds from entering extracorporeal circulation), costs (strictly monitor all costs and expenses) and the use of power (effectively monitor the power of operators in all business links in economic activities).

Second, execute the analysis program. The analysis program is the analytical audit program. Every time a specific audit step is started, it is necessary to consider whether analytical audit can be used. Analytical review usually reduces the workload of substantive testing, because compared with substantive transaction testing, analytical review can save audit time, find key problem areas in time, and help auditors understand business content in a deeper level. Materials supply, interest income, accumulated depreciation, accounts receivable and payable, income, wages, income tax and many other contents involved in wages are suitable for analytical review. Third, carry out computer-aided audit. For enterprises with a high degree of computerization, computer-aided audit technology is a good audit tool and method, which can quickly occupy a large amount of information and data, effectively improve audit efficiency, reduce workload and reduce audit costs. At the same time, the personnel involved in the audit can grasp the direction of the audit as a whole, clarify the audit focus, and avoid blind behavior in the audit. Many times, we don't need complicated programming. We can use the existing electronic data to classify, sort out, screen and simply set the function operation through the commonly used Excel software or use the analysis and statistics function of the computer to set the importance index value and quickly determine the audit scope. By setting the conditions of violation or key concern, the scope of key audit verification can be quickly locked, targeted, audit efficiency can be improved, and simple and practical results can be achieved.