内部控制审计与财务报表审计整合研究

现阶段的企业在规模扩张和发展战略部署实施等过程中都需要具备一套成熟的内部控制机制。财务报表审计和内部控制审计在目的与意义方面基本一致,而将二者融合应用更能够发挥出现代化企业内控管理的实际效果。论文从内部控制审计和财务报表审计的整合可行性分析,总结归纳实践经验,并结合内控审计和财务报表审计的内在关联性给出相应的融合策略,将内部控制审计和财务报表审计的优势整合,帮助企业内控和审计工作实现操作规范化和流程标准化等方面的提升。

Research on the Integration of Internal Control Audit and Financial Statement Audit

At present,enterprises need to have a set of mature internal control mechanism in the process of scale expansion and development strategy deployment.The purpose and significance of financial statement audit and internal control audit are basically the same,and the integration of the two can give full play to the actual effect of modern enterprise internal control management.This paper analyzes the feasibility of the integration of internal control audit and financial statement audit,sums up the practical experience,and gives the corresponding integration strategy based on the internal relevance of internal control audit and financial statement audit,integrates the advantages of internal control audit and financial statement audit,and helps the internal control and audit work to realize the improvement of operation standardization and process standardization.