中外内部审计的对比及启示

在社会主义市场经济条件下,内部审计越来越成为企业进行内部有效控制和监督的重要方式。但由于目前我国还存在着内部审计发展缺乏内在动力以及和国外先进内部审计相比有很大的差距等诸多问题,制约了内部审计职能的发挥,影响了内部审计的控制和监督效果。因此,现阶段应建立适合我国国情的内部审计管理体制,加强审计的制度建设,增强审计的独立性,扩展内部审计的职能与范畴。这既是保障我国经济健康发展的需要,也是我国内部审计职业走向国际化的必然需要。

Comparison and Revelation on Internal Auditing at Home and Abroad

Internal auditing is becoming an important measure to effectively control and supervise the enterprise under socialist market economy.But internal auditing in China,far backward than many other countries,lacks internal impetus in development,limiting its function and influencing its control and supervision.Therefore,we should establish internal auditing management system fit for the situation of our country,strengthen its institutional construction and independence and further expand its function and category.These efforts will keep our economy developing healthily and make our internal auditing corresponding to international requirement.