内部审计:确认的等级问题

作为增加企业价值的一种活动方式,内部审计业务范围在不断拓展,比如财务审计、业绩审计、评估服务以及新进员工培训等。这些业务可以分成两类:确认服务和咨询服务。本文就确认服务的含义以及有关内部审计人员的独立性和胜任能力作了探讨,并且通过内部审计服务的两个最基本主体——审计委员会与管理层,讨论了内部审计确认服务的保证程度问题。

On the Levels of Assurance Activity in Internal Auditing

As a business value-added activity,the extent of internal auditing is constantly expanding,in such ways as financial audit,performance audit,assessment services,and new staff training and so on.These services can be divided into two categories: assurance activity and consulting activity.This paper discusses the meaning of assurance activity,the independence and competence of internal auditors.It also discusses the levels of assurance activity through two basic bodies-the auditing committee and the management.