创建系统化内部审计新模式探析  

An analysis of the new model of internal audit from the perspective of systematization

作　　者：刘丽 LIU Li(Audit Ofice,Qingdao University of Science and Technology,Qingdao 266061,China)

机构地区：[1]青岛科技大学审计处,山东青岛266061

出　　处：《青岛科技大学学报（社会科学版）》2023年第3期61-65,共5页Journal of Qingdao University of Science and Technology(Social Sciences)

摘　　要：内部审计实践问题的解决需要以系统观念为指导创建审计新模式,新兴科技为创建系统化内部审计新模式提供了技术支撑。系统化内部审计新模式体现为审计系统整体的优化、结构的耦合、机制的协调。创建系统化内部审计新模式、助推内部审计提质增效的关键在于践行系统化理念、创新技术方法、完善长效机制、打造审计“铁军”。In order to address the issue of internal audit practice,it is necessary to develop a new audit model guided by the concept of systems,and emerging technologies provide technical support for the establishment of a new model of internal audit.The new model of systematic internal audit is manifested in the overall optimization of the audit system,the alignment of its structure,and the coordination of its mechanism.The key to creating a new model of systematic internal audit is to practice the concept systematically,innovate the technical methodolgy,improve the long-term mechanism,build an"iron army"for auditing,and promote the quality and efficiency of internal audit.

关 键 词：系统化 内部审计 提质增效 

分 类 号：F812[经济管理—财政学]