摘 要:内部审计部门是每个大中型企业所不可或缺的，并且需要独立于企业财务和会计部门之外，直接接受企业主要负责人的领导，其主要作用是为企业的各项经济业务所包括的财务收支、经营管理活动及经济效益做出客观公正的评价，为企业管理层作出正确的决策提供较强的理论依据参考。内部审计的主要目的是通过审查评价企业经营活动及内部各类销售活动的正确性、有效性来进行纠错，防止舞弊，促进企业的高效运营，实现企业经济效益早日合理合法实现。
本文主要探讨的是我市新成立某五星级酒店内部审计当前现状，通过实地实习了解对所参加工作时发现的一些不足之处进行说明阐述，结合实际理论知识，通过向经验丰富的同事上司求教，咨询授课教师以及班级成绩优异的同学，提出改进措施，在保证酒店各项账务准确真实的前提下，保证酒店更好更快发展，尽早实现预期利润目标。
关键词：内部审计 内审现状 正确性 合法性
ABSTRACT:Internal audit is necessary to every company, and it needed to independent out of Finance and Accounting department. Internal audit should be guided by the company's leader, at least should be a manager. The most influence by Internal audit is to make an evaluation after examine all the economic business such as finance revenue and expenditure,operation management and economic beneficial result. So that advance the senior management to make the right decision. Internal audit is focus on whether it is correct or wrong through the enterprise's business operation and internal sales activities. By this way to help enterprise to realize the economic purpose into the truth reasonably and legally.
The present situation of Internal audit in Double tree by Hilton in Chongqing north is this essay confer with. After practical training,to expound the shortcomings that I have found. Combined the theory knowledge and consult with abundant experience colleague, professional teachers and some excellent classmates. To bring up the measures which could make improvements. The most important is to carry out the expected goal on the premise that every transaction is accuracy and really enough.
Keyword : Internal Audit；Present situation of internal audit；correctly；legally
