内部审计职业化浅析

On the Internal Audit Professionalization

所谓内部审计职业化,就是把企业的内部审计机构与审计人员从企业当中脱离出来,使之作为一种独立的职业存在于社会中。从而使内部审计结论更趋于客观性和权威性,以发挥内部审计的重要作用,巩固内部审计在审计中的地位。内部审计职业化的现实意义、标准和主要特征等问题得到了初步的探讨。

Internal audit professionalization' means the isolation of the audit staff and the internal audit institution of a enterprise from the rest of the enterprise in order to make them independent professions in the society. By doing so, the internal audit conclusion will tend to be more objective and authoritative; the internal audit can better function; and the status of internal audit in the audit circle will be stabilized. This paper discusses the realistic significance, the standard and the major characteristics of the Internal Audit Professionalization.