摘要：我国中小企业当中，切实地推行内部审计是其有效开展管理工作的重要保证。中小企业在内部控制中，内部审计所起到的作用之大不言而喻。然而，目前我国当代中小企业内部审计不管是在法律法规的建设上，还是在机构设置、人员质素上都无法满足国际化现代企业对内部审计的要求。本文从作者在实习期间接触到的实际案例出发，着重研究了我国中小企业在构建内部审计制度中存在的问题，分析问题背后的原因，结合实际提出切实可行的建议，涵盖了提高审计独立性，规范性，加强内部控制考核力度，转变内部审计的职能从查错防弊型向管理服务性以及提高专业人员质素等建议，以期能够为中小企业内部审计有效性提出建议，实现中小企业健康、稳定、可持续发展。

关键词： 中小企业 内部审计 问题 对策及建议

Abstract: The implementation of internal audit is theimportant guarantee for an effective management of small and medium enterprises. We should define nature and localization of inside audit further, strengthen inside audit construction and inside audit force construction,widen inside audit business scope, adjust focus of work and give full play to enterprise audit function in improving small and medium enterprises’ management and administration and increasing economic efficiency. Starting from my actual cases during the internship, I focuse on existing problems in the construction of internal audit system of small and medium-sized enterprise, analyze the reasons behind the problemS, and puts forward the some feasible suggestions.

Key words: small and medium enterprises internal audit problem