论内部审计在企业内部控制中的角色定位

现代企业内部控制框架下的内部审计应以企业经营合法性、经营效果性和财务报告规范性为目标,并以风险评估为其工作主题、以信息与沟通为平台、以日常审计和监控活动为依托,其本质属于内部控制中的监督要素。企业内部审计在现代内部控制框架下应在组织机构、人员素质和配备及工作流程等方面适应内部控制监督的需要。

Discussion on the Role Definition of Internal Auditing in the Enterprise Internal Control

The modern enterprise internal control under the framework of internal auditing should view enterprise management legitimacy,management effect and financial report normalization as the goal,risk assessment as the theme,information and communication as the platform,and daily auditing and monitoring activities as the support.Its nature belongs to supervision elements in the internal control.Thus,enterprise internal auditing in the modern internal control framework should adapt to the need of internal control supervision in institutional framework,personnel quality and equipment and working procedure.