浅谈企业内部审计存在的问题及对策

Existing Problems and Settlements for Enterprise Internal Audit

当前,我国内部审计工作发展滞后,主要表现为认识不足、独立性差、手段落后、审计人员专业素质相对较差等诸多方面。要提高内部审计质量,发挥内部审计作用,就需要加强宣传、提高认识,健全企业法人治理结构,建立和完善内部审计制度,在实践中摸索经验、运用和改进现代审计技术和方法、不断拓展新业务,同时注意加强审计人员专业知识、思想观念和职业道德教育。

Currently,internal audit develops slowly in China,such as paying less attention to it,poor independence and measures,poor professional quality of the auditors.In order to improve internal audit quality and enhance internal audit role,we should strengthen propaganda,heighten understanding,perfect enterprise legal person structure,establish internal audit regulation,apply modern audit techniques and ways,expand new businesses and develop their knowledge,thoughts and professional morality training.