企业开展内部管理审计存在的问题和对策

目前,审计进入了风险导向审计阶段,在审计时必须评价企业的整体风险,企业的风险很大一部分来源于企业内部管理,企业内部审计的重点转向了内部管理审计。开展内部管理审计遇到了前所未有的难题,制度化的建设、环境的完善、企业信息化的发展、高素质的人才、审计手段的发展等制约了管理审计的实施。企业开展内部管理审计,应加强和明确管理审计制度和审计技术与方法的研究,加强人才建设和培养高素质人才,完善社会经济环境和公司内部治理环境,建立管理审计标准化。

Problems and Countermeasures of Operating Internal Management Audit in Enterprises

Nowadays,audit has entered into a stage guided by risks,when auditing,the enterprise must assess its overall risks,the most part of which are its internal management.So the main point of its internal audit turns to its internal management audit.However,in practice,the enterprise encountered unprecedented problems: institutional construction,environmental perfection,informationizing development,high-quality talents,and auditing approach of enterprises,etc.which restricted the operation of management audit.Hence,when carrying out internal management,the enterprise need strengthen and clarify the management auditing system and auditing techniques and methods,develop high-quality talents,improve social economic and internal governance environment and establish standard system of management audit.