发挥内部审计的咨询评价作用  

Play the Role of Internal Audit in Consultation and Evaluation

作　　者：刘常荣[1] 刁金[1] 钟华[1] 

机构地区：[1]华中电网有限公司,湖北武汉430077

出　　处：《电力技术经济》2008年第2期57-62,共6页Electric Power Technologic Economics

摘　　要：在"管理+效益"的内部审计最新定位框架下,内部审计职能必须由单纯的监督检查的保护性职能向与咨询评价服务的建设性职能并重转变。本文围绕内部审计如何发挥咨询评价作用的问题开展分析,基于实现国际趋同和在企业内部提供咨询服务2个方面论述了发挥内部审计作用的必要性,探讨了发挥内部审计咨询评价服务作用的原则、方式、途径和内容,对发挥内部审计咨询服务作用的条件提出了建议。With the new ＂management-plus-benefit＂ oriented framework for internal audit in place, it is necessary for internal audit to modify its function by adjusting its solely protective role of supervision and examination so as to include the equally important constructive role of consultation and evaluation. This paper focuses on how internal audit plays its role in a company, discusses the necessity of internal audit from the aspects of international convergence and the internal consulting and evaluating service, proposes the principles, methods, approaches and contents of internal audit in its role of consultation and evaluation. Suggestions are made regarding the conditions for realizing the role

关 键 词：内部审计 咨询 评价 服务 

分 类 号：F275.1[经济管理—企业管理]