论内部审计的职能

On Function of Internal Audit

内部审计是我国审计监督制度的重要组成部分。本文从内部审计职能的含义和发展历程出发,详细阐述了现代内部审计的主要职能(监督和评价)和辅助职能(管理、鉴证和服务)。同时,对在我国内部审计发展过程中存在的多方面影响内部审计职能发挥的因素,如:对内部审计的职能定位模糊、内部审计的独立性不够等加以分析,并提出建立合适的内部审计模式等相应对策,以期能够较深入了解内部审计职能。

Internal audit is an important component of audit supervision system of China, Beginning with the meaning and developing process of the function of internal audit, the paper illustrates main functions（supervising and assessing） and subsidiary functions（managing, authenticating and serving） of modem internal adit. There exist many factors which affect functions of internal audit, such as vagueness of its function positioning, poor independency of internal audit. The paper also analyses these factors and puts forward some countermeasures used to set up poper internal audit pattern in order to understand the function of internal audit further.