客户对上市公司内部审计职能需求分析

Analyzing the demands of the customers ofthe functions of internal auditing in publicly listed companies

上市公司内部审计的客户包括经营管理者、审计委员会、高级管理层、供应者、顾客、投资者、外部管制者、外部审计师。针对以上客户对内部审计的不同需求,上市公司内部审计的基本职能是保证和咨询服务。保证服务包括财务审计、业绩审计、快速反应审计,咨询服务包括评价服务、便捷服务、纠正服务。

The customers of publicly listed companies are operational managers, audit committee,top management,suppliers, clients, investors,external regulators,and external auditors.According to the demands of the customers,the fundamental functions of the internal auditing are assurance and consulting services.There are three basic types of assurance services,which are financial auditing,performance auditing,and quick response auditing.There are three basic types of consulting services,which are assessment services,facilitation services,and remediation services.