正确认识内部审计

How to Understand Internal Audit

正确认识内部审计有利于充分发挥内部审计作用。内部审计本质上是一种管理服务活动,其职能是兴利防弊和价值增值,并非专为检查舞弊而进行。内部审计不同于外部审计和管理咨询,内部审计能实施风险管理,为实现组织目标服务。

Correctly knowing internal audit can give full play to internal audit function. It is a management service activity in essence; its function can promote what is beneficial and abolish what is harmful and value appreciation, not going on for detection of fraud specially. The internal audit is different from external audit and management consult, it can implement risk management to achieve organizational goals.