求翻译：独立性是审计的灵魂, 而我国大多企业的内部审计机构其独立性受到制约。本文针对内部审计独立性缺失的问题如不健全独立董事与审计委员会制度，内部审计机构的不合理设置，社会环境和工作环境因素的影响及内部审计人员较低的业务素质等，通过分析其产生的背景及原因，提出了解决我国现代企业制度下内部审计独立性缺失的几点建议，如实行内部审计人员委派制，合理设置内部审计机构，强化内部审计人员的责任感和独立性以及加强业务能力建设，建立培训与考核制度等，以期能为加强我国企业内部审计的独立性找到发展良方，从而促进我国企业内部审计独立性的发展，发挥内部审计的作用。是什么意思？

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Independence is the soul, and my most businesses of its internal audit independence. This internal auditor independence is missing the problem, if it is not sound independent directors and the audit committee system, the internal audit institutions of unreasonable settings, social environment and th

The independence is the audit soul, but our country mostly enterprise's internal audit organization its independence receives the restriction.This article in view of internal audit independent flaw question like not perfect independent trustee and the national audit office system, the internal audit

Independence is the soul of the audit, internal auditors whose independence is constrained for most enterprises. This for internal audit independence missing of problem as does not sound independent Director and Audit Committee system, internal audit institutions of does not reasonable set, social e

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