试论内部审计的性质

内部审计本质上是管理职能的一部分 ,使管理当局提高经营效率 ,保证企业目标实现。监督、评价都服从于这一特点。关于内部审计的一些新观点和咨询活动论、控制论等都是从不同侧面反映了内部审计管理职能的特点。当前内部审计弱化与不恰当地将内部审计定位于监督活动或评价活动等有关。内部审计与外部审计不同 ,我们不能期望内部审计从事其不能实现的目标。正确认识内部审计管理职能的性质 ,有助于正确地定位内部审计 ,使内部审计的作用得以充分的发挥。

Discussion on the Charater of Interior Audit

As matter of fact, interior audit is a part of administrative function, which makes the authorities improve management efficiency and ensure the realization of company's target. Supervision and evaluation have to obey to the character. At present, lacking in interior audit relate to incorrectly be oriented to supervision or evaluation activity. There are differences between interior audit with exterior audit. Correctly understanding the character of management function of interior audit is beneficial to accurately orient interior audit so as to bring its role into full play.