上市公司内部审计管理战略初探

上市公司内部审计在建立完善企业内部控制、加强内部管理、提高企业核心竞争力方面发挥着越来越大的作用。本文认为,在国际、国内经济形势日益发生变化的今天,如何从战略的角度开展内部审计的核心专长和核心能力的培养;内部审计人员的人事、招聘管理和内部审计人员的绩效评价管理的研究,显得十分重要。

Brief Study of Internal Audit Management Strategy in Listed Company

The internal audit of listed company is playing a more and more important role in building and perfecting enterprise internal control, strengthening internal management, as well as improving enterprise core competitive power. As great economic changes both home and abroad in recent years, it is of vital significance to develop the core specialty and cultivate the core ability of internal audit strategically. It is equally essential to conduct a study of internal auditor in personnel, recruitment and performance assessment management.