试论当前企业如何实现内部审计功能  

A Disscussion on How to Realize the Function of Internal Audit in Current Enterprises

作　　者：王浩 WANG Hao(Audit Legal Department,Guizhou Radio Film&TV Media,Guiyang,Guizhou,China,550002)

机构地区：[1]贵州广电传媒集团审计法务部,贵州贵阳550002

出　　处：《教育文化论坛》2021年第5期126-128,共3页Tribune of Education Culture

摘　　要：随着科技进步,互联网思维不断呈现,各行业市场化的竞争愈发激烈。在这种情况下,企业建立现代内部审计,发挥内部审计功能,是强化内部管理,提升效益,增强抗风险能力的有效手段。企业要有效实现内部审计功能,需要保持审计部门的独立性,维护其权威性;健全内部审计工作职能;扩展内部审计职能范围;提升内部审计工作人员的规范性、合法性;提升内部审计工作人员的职业素养和职业道德。With the advancement of science and technology,Internet thinking continues to emerge,and market competition in various industries has become increasingly fierce.Under such circumstances,the establishment of modern internal audits and the use of internal audit functions are effective means to strengthen internal management,improve efficiency,and enhance the ability to resist risks.To effectively realize the internal audit function,an enterprise needs to do as follows:to maintain the independence of the audit department and maintain its authority;to improve internal audit functions;to expand the scope of internal audit functions;to improve the standardization and legitimacy of internal audit staff;and to improve internal audit staff's professionalism and professional ethics.

关 键 词：企业 内部审计功能 有效手段 

分 类 号：F239.45[经济管理—会计学]