摘要企业内部审计一直以来受到社会各界的广泛关注，作为企业管理中的重要部分，内部审计的完善程度直接关系到企业管理成效。在内部审计的发展历程中，我国在其理论和实务方面都积累了一定的研究成果。但是，随着技术的发展，我们已经进入大数据时代，在数字信息时代的大背景下，由于企业内部审计存在法律建设滞后、复合型人才匮乏、信息建设智能化水平不高等问题，我国企业内部审计仍存在很多的缺陷和弊端。本文以数字信息时代为背景，对我国企业内部审计发展中存在的问题及其原因进行分析，从政府、企业以及内部审计人员三个方面提出相应的解决对策。在信息化时代，研究公司内部审计情况，找到其存在的不足之处，然后采取针对性举措对这些不足进行处理，对于公司内部审计的创新和优化十分有利，同时也能够为公司内部审计向智能化方向转变提供助力，对于完善我国企业内部审计具有重大意义。【关键词】我国企业；内部审计：数字时代AbstractEnterprise internal audit has always received extensive attention from allwalks of life.As an important part of enterprise management,the degree ofinternal audit is directly related to the effectiveness of enterprise management.Inthe development process of internal auditing,our country has accumulated certainresearch results in its theory and practice.However,with the development oftechnology,we have entered the era of big data.Under the background of thedigital information era,due to the lagging of legal construction,the lack ofcompound talents,and the low level of intelligence in information construction ininternal auditing,the internal audit of Chinese enterprises There are still manydeficiencies and shortcomings in the audit.Based on the background of the digital information era,this article analyzesthe problems and their causes in the development of internal auditing in Chineseenterprises,and proposes corresponding solutions from the three aspects of thegovernment,enterprises and internal auditors.In the information age,studying thecompany's internal audit situation,finding out its deficiencies,and then takingtargeted measures to deal with these deficiencies,is very beneficial to theinnovation and optimization of the company's internal audit,and can also help thecompany's internal audit.It is of great significance to improve the internalauditing of Chinese enterprises.[Key words Chinese enterprises;internal audit;digital age;