走出内部审计的四大误区

自中国恢复审计制度以来,内部审计与外部审计一样取得了长足的发展,在经济建设中发挥着重要作用。但随着中国内部审计与国际内部审计交流合作的速度加快,内部审计的误区逐渐显露,显现出内部审计观念滞后化、内部审计独立性软弱化、内部审计外部化、内部审计范围扩大化等。因此,对中国内部审计的误区作科学理性地探析,无论是对加强内部审计理论研究和实务,还是完善审计监督体系、提高国民经济效益都有着重大的现实意义。

Out of Four Errors in the Inner Audit

Since China restored its audit system,inner and outer audits have played an important role in economy,but with the faster cooperation of Chinese and international inner audits,China's inner audit has some problems such as lagging concepts,soft independence,extending scope and others.Now it's urgent to analyze China's inner audit scientifically and reasonably.Strengthening theoretical research and practice and improving audit system of supervision has great significance in raising economics.