论现代企业制度下内部审计的职能

内部审计是现代企业制度下企业内部控制的重要组成部分。随着审计理论的发展，所处外部环境的不断变化，内部审计职能也在不断发展和拓展。当然，职能作为事物的本质属性，其稳定性是主要的，所以内部审计职能的研究与分析必须回归到起点、本质，而不能简单地将业务领域的拓展或变化，视为其职能的变化。

On the Functions of Internal Autit Under Modern Enterprise System

Internal audit is an important part of the internal control mechanism for organizations embracing modem enterprise system. As theories on attdit are developing and things are changing, the functions of internal audit are developing and expanding. Anyhow, as an innate character of things, functions are charateristic of relative stability. Therefore, the study of the functions of internal audit should be focused on the essence instead of regarding the expansion of business scope as the change of the functions.