从内部审计定义的演变看内部审计职能的发展

Looks the internal audit function development from the internal audit definition evolution

内部审计定义的变化是与内部审计实践相适应的。自国际内部审计师协会(IIA)成立以来,内部审计定义经历了几次重大修改。随着生产力的发展,经营活动对内部审计的要求在不断变化,内部审计职能也由最初的财务审计、经营审计发展到管理审计,直至现在的风险导向审计。我国的内部审计应跟进其最新发展,以便与目标相协调。

The change of interior audit definition is adapts with the internal audit practice. Since the international Interior auditor association （IIA） had been established, the internal audit definition had come through several revisions. Along with the production capability development, the request from management to the internal audit is unceasingly changing. The internal audit function also developed from bypast initial financial audit, the management audit develop to the modem management audit and even now the risk guide audit. Our country＇s internal audit should follow up the newest development direction, in order to coordinate with the goal.