内部审计的潜在冲突及化解对策

内部审计以组织内部的受托责任为基础,在企业内部存在多级委托代理关系的情况下,是管理层进行内部控制和董事会进行公司治理的重要制度安排。内部审计具有确认和咨询的职能,因而在服务对象上和服务职能上存在着潜在的冲突。本文认为,必须建立内部审计与管理层和审计委员会的良好关系、正确认识内部审计的客观性等,来化解这些潜在冲突。

Potential Collision and Resolve about Internal Audit

Internal audit bases the accountability in the organization.Because of the multiform accountabilities,internal audit has become the important arrangement of internal control and corporate governance.So internal audit has potential collisions in the aspects of serve object and serve function.Effective countermeasures must be adopted to resolve these collisions.