新形势下发挥内部审计职能的思考  

Reflection on Playing the Role of Inner Auditing under the New Situation

作　　者：冯国良[1] 王扬[1] 

机构地区：[1]山东省水利科学研究院,济南250013

出　　处：《价值工程》2012年第2期93-94,共2页Value Engineering

摘　　要：内部审计工作是一个单位不可缺少的重要环节,是我国审计组织体系的重要组成部分。如何改进单位内部审计工作,适应内部审计转型需要,其关键点是加强内部审计的重要性的认识。通过加强宣传,健全机构,提高企业管理水平、认真履行职能等项举措不断完善内部审计职能,充分发挥内部审计在现代企业制度的建立,公司治理以及政府职能的转变过程中的预防、揭示和抵御经济运行的障碍、矛盾和风险作用。Internal audit is an indispensable part for an institute, and it is also an important component of the audit organization system in our country. The crucial point is to enhance the importance of its understanding in order to improve the internal audit of an institute to adapt itself to internal audit transformation. By means of strengthening the propaganda, perfecting the organization, increasing the management standard, performing responsibilities earnestly to perfect internal audit function continuously, give full play to establishment of internal audit in the modern enterprise system, corporate governance, prevention and disclosure in the process of government functions transform, and keep out obstructions, contradictions, and risks in economic operation.

关 键 词：内部审计 发挥作用 改进 服务 监督 

分 类 号：F239.45[经济管理—会计学]