关于企业内部审计应用效果的实证研究

本文从企业内部审计的现状出发,通过调查问卷的方法对内部审计在企业中的应用效果进行了实证研究。结果表明,在企业类型中国有企业内部审计的总体应用效果相对较差;从行业差异看,金融行业内部审计总体应用效果差于其他行业;规模较大的行业内部审计总体应用效果要好于规模较小企业。同时,笔者还对问卷结果进行了分析,并在此基础上提出了完善我国内部审计体系的建议。

An Empirical Study on the Application Effect of Enterprises' Internal Auditing

On the basis of the present situation of internal auditing to enterprises, the thesis research was made on the application effect of internal auditing to enterprises by questionnaire recommendation in the article. The results indicates that the application effect of internal auditing on state-own enterprises is relatively worse than that on other types; the effect on financial industry is little worse than others; the effect on industries with large scale is better than those smaller. On the other hand, the writer analyses the result of the questionnaire recommendation, and make some suggestions about how to perfect the system of internal auditing in our country.