Since the functions of interior audit , such as service for economical and enhance for management functions have not find out and make use of being it ' s lowlihead position in many inside enterprises 然而,由于内部审计在我国开展的时间不长,而且在很多企业中没有得到应有的重视并且地位低下,内部审计作为企业加强管理、捉高经济效益的服务职能远没有得到很好的发挥和利用。