内部审计增值问题研究——以武汉钢铁公司为例

新时代背景下,我国的经济转型工作正处于重要时期,市场竞争愈来愈激烈,在修订后的一系列企业法律法规的约束下,企业会面临产业调整和经营理念转变等各项机遇和挑战。内部审计作为总体审计工作和公司治理的重要环节,对企业风险控制和危机管理等方面都起到了关键作用,有利于企业增值。国家审计署于2018年1月22日颁布了《审计署关于内部审计工作的规定(审计署令第11号)》并于同年3月1日开始施行,这就意味着增值型内部审计将在我国正式展开。内部审计将在市场经济中扮演怎样的角色以及如何发挥其增值的职能显然成为内部审计工作的关注重点。本文将从内部审计的定义和发展趋势入手,通过介绍增值型内部审计的优势层面,结合我国内部审计的现状以及武汉钢铁集团的现实应用,提出有关增值型内部审计实现路径的建议。

Research on Internal Audit Value-added--Take Wuhan Iron and Steel Company as an Example

In the context of the new era,China's economic transformation is in an important period,and market competition is becoming increasingly fierce.Under the constraints of a series of revised corporate laws and regulations,enterprises will face various opportunities such as industrial adjustment and changes in business concepts And challenges.Internal audit,as an important part of the overall audit work and corporate governance,has played a key role in corporate risk control and crisis management,and is conducive to corporate value-added.The National Audit Office promulgated the“Regulations of the Audit Commission on Internal Audit Work”(Audit Decree No.11)on January 22,2018,and began to implement on March 1,the same year,which means that value-added internal audit will Our country is officially launched.What role internal audit will play in the market economy and how to play its value-added functions have clearly become the focus of internal audit work.This article starts with the definition and development trend of internal audit,introduces the advantages of value-added internal audit,combines the current status of China's internal audit and the practical application of Wuhan Iron and Steel Group,and proposes the implementation path of value-added internal audit.