然而在当前情况下，在实际操作过程中，内部审计也存在着一些问题，如：审计职能定位的错误，内部审计的审计范围受到限制等。
Some problems , however , exist in the actual practice of the internal audit such as the wrong understanding of the audit functions and the limitations of the scope of the internal auditing .
审计范围受到限制