对内部审计的重新认识

内部审计发展到今天已成为经济组织内部一项重要管理部门 ,而我国内部审计之所以陷入徘徊不前、消极被动的困境 ,其关键在于对内部审计定位、地位以及内部审计职能和作用的认识模糊 ,从而使得内部审计的责任导向模糊。因此 ,根据目前内部审计的现状 ,正确发挥内部审计作用的前提条件是 :内部审计工作必须在监督检查的基础上 ,实现向内部管理服务方面的转化

Re-recognition on Internal Audit

Today,internal audit has become an important department of management. In China, the reason why internal auditor is at standstill and passive is that people only have a haze undertanding of internal audit, which led to an abscure direction of it's responsibility. On the basis of analysis of its position, importance, function,effect, and of the present auditor's condition, the premise of developing correct and effective audit system is concluded:work of internal audit must be converted into the service to internal management, with supervision as it main function.