内部审计未来展望

Prospects for the Future of Internal Audit

全球化和信息化是组织发展必须面对的环境,在此背景下,组织的运行风险更加复杂多样,利益相关者的期望在不断提高,这就导致内部审计的重要性不断显现,其承担的职责也不断增加,内部审计将面临更多的挑战。面对未来,内部审计的领域应更加宽广,重视战略和社会责任,关注第三方风险和信息安全,方式上更加注重合作,在更基础的道德价值观层面发挥作用,手段上更多地利用信息技术,对审计人员素质和技能要求更加全面。

This paper analyzes globalization and development of information technology that the organization must face. In this context, organization＇ s operational risk is more complex and stakeholder＇ s expectations continue to increase, which make internal audit become important and their responsibilities are increasing. Internal audit will face more challenges. In the future, the field of internal audit should be broader, internal audit should focus on or- ganization strategy and social responsibility, concern about the third-party risk and information security, and pay more attention to audit cooperation and use information technology. Audit staffs require more quality and skills.