谈企业内部审计存在问题及对策

On the problems and the countermeasures about the internal audit

由于我国企业内部审计起步较晚,当前企业内部审计面临着独立性差、人员素质低、知识结构不合理、法律制度不健全等方面的问题。在对存在问题进行分析的基础上,提出了完善内部审计工作制度和管理体制、加强审计队伍建设等建议,并就具体实施措施做了简要阐述。

Because of late stant of our country＇s internal audit, the current internal audit is faced with the independence of poor, low quality of personnel, irrational knowledge structure, imperfact legal system etc. Based on the analysis of existing problems on the basis of improving the proposed system of internal audit and management system, the suggestion is to strengthen the building of the contingent, such as the audit recommendations and the implementation of specific measures.