关于内部审计的比较研究与综述——基于增值的研究视角

A Comparison and Summary of Internal Auditing

关于内部审计增值功能的研究在国内外均受到了高度的重视。本文从对内部审计增值功能的认识、内部审计在公司治理中的作用以及内部审计在企业风险管理中的职能定位等角度对国内外的相关研究进行了对比,进而指出应充分利用调查研究的方法,加强对IAF如何深入理解组织的目标、如何采取过程导向的审计方法来增加利益相关者的价值、如何正确处理执业过程中的矛盾冲突等问题的研究。

Great attention has been paid to the research of internal auditing＇s value - adding function at home and abroad. The paper compares the relevant studies at home and abroad from three aspects ： the realization of the value-adding function of internal auditing, the role of internal auditing in corporation governance and the function of internal auditing in enterprise risk management. Then the paper points out that the method of survey should be made the best use of, and more research should be done on how IAF can understand the organization＇s objectives thoroughly, how to increase the stakeholder＇s value by a process-oriented auditing, and how to deal with the conflicts in the operation.