国有企业内部审计与外部审计协同提升内部控制有效性研究

The Ssynergy Between Internal Audit and External Audit Improve the Effectiveness of Internal Control of State-Owned Enterprises

本文运用理论分析和方案设计方法,由理论到实践,系统阐述了企业内部审计、外部审计、内部控制以及它们之间的关系,分析了协同理论下,内部审计与外部审计的协同方式和内容,并依据我国法律法规构建内部控制有效性指标,阐述了内部审计协同外部审计促进内部控制有效性的具体路径,提出了内部审计与外部审计协同的对策建议。

Through theoretical analysis and scheme design methods,from theory to practice,this paper systematically expounds the internal audit,external audit,internal control and their relationship,analyses the coordination mode and content of internal audit and external audit under the coordination theory,and constructs internal control according to the laws and regulations of our country.Effectiveness indicators,elaborated the specific path of internal audit and external audit to promote the effectiveness of internal control,and put forward the countermeasures and suggestions of internal audit and external audit coordination.