内部审计发展:边缘化还是回归?  

Internal Audit Development:Marginalization or Regression

作　　者：冯均科[1] 

机构地区：[1]西北大学经济管理学院

出　　处：《审计研究》2013年第2期52-57,共6页Auditing Research

基　　金：教育部2010年人文社会科学研究"规划基金项目"(项目批准号:10YJA790050)的阶段性成果

摘　　要：内部审计的发展面临种种困惑,其中最重要的困惑是内部审计职业的边缘化倾向。在内部审计从财务导向和管理导向向风险导向不断转化的过程中,内部审计迷失了自我,它正在遗弃财务审计,它的身份认知不明确,它的人员准入存在失控。解决这些问题的关键是实现财务审计的回归和升华,确立审计人员的专家身份以及树立新的控制理念。With the development of internal audit, various confusion has taken place. One of the most important con- fusion is marginalization of internal audit profession. During the process of transformation from financial and manage- ment orientation to financial risk orientation, internal audit loses himself. It is abandoning the financial audit. Its pro- fessional identity is unclear and its professional access system is out of control. To deal with these problems effec- tively, the key is to achieve financial audit＇s regression and sublimation, is to ensure auditors＇ status as the experts and to establish the new control conception.

关 键 词：内部审计 财务审计 回归 

分 类 号：F239.45[经济管理—会计学]