一、取得领导重视和支持是搞好内审工作的关键内部审计工作的独立性、权威性都不如国家审计机关超脱,内部审计是在本部门负责人的领导下行使经济监督职能。对于审计计划实施方案、审计处理决定都必须通过本部门领导。缺乏领导的理解和支持内审工作 I. Obtaining the leadership’s attention and support is the key to doing a good job in internal audit The independence and authority of internal audit work are not as detached as the state auditing organs. Internal auditing is under the leadership of the head of the department to exercise the economic supervision function. The implementation plan of the audit plan and the audit decision must all be passed by the head of the department. Lack of leadership comprehension and support for internal audit