企业内部审计的观念更新和业务创新

Thought Renovation and Business Innovation in Corporation Internal Auditing

本文将传统与现代内部审计的业务内容进行了比较,强调一种新的观念:内部审计不再是企业的“看家狗”,而是企业内一个集管理、咨询、风险分析等多种功能于一体的“智囊团”。于是,社会对内部审计人员的综合能力(素质)也随之有了更高的要求。本文提出了柔性控制评价、非传统业务及其内部审计人员能力构架思路,倡导内部审计的业务创新。

The artiele compares the traditional and modern business contents of internal auditing so that a new idea is stressed. The internal auditing is no longer the WATCHDOG of an enterprises, but the BRAINPOWER with functions of management, consulting and risk analysis. And then, the society asks internal auditors to have more comprehensive ability （quality）. The article presents the soft-control assessment, non-traditional engagement and the framework of internal auditors＇ ability so as to call for the business innovation for internal auditing.