对完善我国内部审计制度的思考

Thoughts on the Improvement of Interior Audit System

内部审计是现代企业制度中重要的内部控制系统。当前,我国的内部审计存在很多问题。完善我国的内部审计制度,需要对内部审计地位和角色进行恰当的定位;建立健全内部审计准则及相关法规制度;科学设置机构和职能;加强从业人员队伍的建设。

Interior audit is an important control system within modern enterprise institution. At present, there are many problems in our country' s interior audit system. The article analyses the major reasons of these problems and proposes some suggestions on the base of it as well, such as accurately locating its position, role and functions, establishing and amplifying its rules as well as organizations. These suggestions are expected to be helpful in improving our country's interior audit system.