新形势下提升内部审计专业能力的机制与路径研究  

Research on the Mechanism and Path of Improving the Professional Ability of Internal Audit Under the New Situation

作　　者：周海良 欧阳华生[2] 张东东 彭晓龙 Zhou Hailiang;Ouyang Huasheng;Zhang Dongdong;Peng Xiaolong(Loudi Audit Bureau,Hunan Loudi 417099;Nanjing Audit University,Jiangsu Nanjing 211815;Xinhua Audit Bureau,Huan Xinhua 417600)

机构地区：[1]娄底市审计局,湖南娄底417099 [2]南京审计大学,江苏南京211815 [3]新化县审计局,湖南新化417600

出　　处：《中国审计评论》2024年第1期130-142,共13页China Auditing Review

摘　　要：如何提升内部审计专业能力,是审计监督现代化的重要时代命题,更是内部审计内涵建设的重要内容。实践表明,随着经济社会发展以及审计监督重要性提高,我国内部审计专业能力得到了持续提升,但也面临一些问题,如内审相关法规制度的约束性不强、内审机构设置在市县单位难以落实到位、内审理念难以达到党和国家对审计监督的要求、内审人力资源配置尚需增强与优化,以及内部审计工作机制尚未建立或不健全等,制约了内部审计专业能力进一步提升,今后需要围绕工作环境、工作机构、工作机制、经费保障加以改革和完善,并建立健全领导机制、工作机制和保障机制三大实现机制,从制度保障、理念引导、监督指导、工作机制、队伍建设和信息化建设六方面实现内部审计专业能力的提升。当前,落实审计机构设置、配备专职人员和加强监督指导是提升内部审计专业能力迫切需要解决的问题。How to improve the professional ability of internal audit is an important proposition of the modemization of audit supervision,and it is also an important content of the construction of internal audit connotation.Practice shows that with the economic and social development and the improvement of the importance of audit supervision,China's internal audit professional ability has been continuously improved,but it also faces some problems,such as the relevant laws and regulations of intemal audit that are not binding,the establishment of intemal audit institutions in cities and counties is difficult to be implemented in place,and the internal audit concept is difficult to reach the party and the country.The requirements for audit supervision,the human resources allocation of internal audit still need to be strengthened and optimized,and the internal audit working mechanism has not been established or unsound,which restricts the further improvement of internal audit professional ability.In the future,it is necessary to reform and improve the working environment,working institutions,working mechanism and funding guarantee,and establish and improve the leadership.The three realization mechanisms of guidance mechanism,working mechanism and guarantee mechanism realize the improvement of internal audit professional ability from six aspects:system guarantee,concept guidance,supervision and guidance,working mechanism,team construction and information construction.At present,the implementation of the establishment of audit institutions,the allocation of full-time personnel and the strengthening of supervision and guidance are urgent problems to improve the professional ability of internal audit.

关 键 词：内部审计 专业能力 实现机制 提升路径 

分 类 号：F239.45[经济管理—会计学]