国内外企业内部审计发展状况之比较--基于调查问卷分析  

The Comparison of Internal Auditing Development Condition between the Domestic and Foreign Enterprises——Based on the Analysis of Questionnaire

作　　者：时现[1] 毛勇[1] 易仁萍[2] 

机构地区：[1]南京审计学院 [2]中国内部审计协会

出　　处：《审计研究》2008年第6期23-26,共4页Auditing Research

摘　　要：本文以调查问卷结果为基础,分析了我国高管层主导的内部审计机构独立性特点及国外董事会主导的内部审计机构独立性实现条件,提出了以独立性为主导、兼顾组织环境、合理设置内部审计机构,以"帮助组织增加价值"为最终目标,合理界定内部审计活动内容,整合审计资源,优化审计方法,提升内部审计人员专业胜任能力的针对性建议。On the basis of questionnaire results we have analyzed the independence characteristics of China＇s internal audit departments leading by higher managers and the realizing conditions of independence for foreign countries＇ internal audit departments leading by board committee. Then we put up these suggestions： we should make independence the first, and also consider the organization environment when setting up internal audit departments; we should aim at ＂adding value＂ to define reasonable internal audit contents, co-ordinate audit resources, advance audit methods and improve the professional capability of internal auditors.

关 键 词：企业内部审计 知识共同体 调查与分析 

分 类 号：F239.45[经济管理—会计学]