论内部审计相关性

本文认为,内部审计必须满足企业利益相关者的需求,即内部审计具有相关性。内部审计部门必须实行相应的策略以保证审计相关性。审计委员会负责监管内审部门,对其进行业绩评价,以使其具有更好的审计相关性。我国内部审计还比较落后,需要进一步发展以满足更高的审计需求。

On Internal Auditing Relevance

Internal auditing should meet the demands of the stockholders,so internal auditing have the characteristic of relevance.Internal auditing department must take certain tactics to ensure internal auditing relevance.Audit committee has responsibility for the supervision of internal auditing department and carrying out the performance evaluation of internal auditing department.In our country,internal auditing is still lagging behind and needs to further develop so as to satisfy higher audit needs.