基于淮北矿业集团公司审计处、监察处两单位的整合,分析了效能监察与内部审计的区别和共同点,对企业建立新的监管格局,实现效能监察与内部审计的有机结合,以更好地发挥综合效应提出了评价,最后,对两者有机结合的科学之处进行了论述,并指出企业效能监察与企业内部审计的有机结合,既非职能的转换,也不是简单的一个机构两块牌子,整合的结果是监察手段更加科学、审计力度进一步加强。 Based on the integration of the auditing and auditing units of Huaibei Mining Group Company, the paper analyzes the differences and commonalities between efficiency auditing and internal auditing, establishes a new regulatory pattern for enterprises, and realizes the organic combination of performance auditing and internal auditing in order to better Put forward the evaluation of the comprehensive effect, and finally discuss the scientific aspects of the organic combination of the two. It points out that the organic combination of the enterprise performance monitoring and the internal audit of the enterprise is neither a conversion of functions nor a simple institution. The result of the integration is that the means of supervision are more scientific and the auditing efforts are further strengthened.