加强我国企业内部审计工作的探讨

分析我国企业经营管理者对内部审计认识不足、内部审计机构不健全、审计人员素质低等因素影响审计工作的质量与效果及审计工作的开展不尽如人意的现状。提出加强企业内部审计应从查错防弊向为内部管理服务转变,要内外审相结合,从事后审计逐步向事前事中转变、提高内审队伍的整体素质,提高企业内审的权威性等方面加强企业内部审计的具体措施。

On Strengthening Internal Audit of Business in China

Analyzing some factors which effect the quality and result of internal audit of business,such as manager can not fully understanding internal audit,the organization of audit is not perfect and the staffs'quality is low,etc.Meanwhile analyzed the situation of business internal audit,raised up the countermeasures to strengthning business internal audit,such as audit must change from daeling with and finding wrong to sreve for business,connect the internal audit with external audit,change from the audit after the event into the audit before the event,improve the qulity of the staffs and raise up the authority of internal audit.