关于企业内部审计

Development Direction of Internal Audit of Enterprises

内部审计是企业内部一种独立客砚的监督和评价活动，它通过审查与评价本企业及所属单位财政收支、财务收支、经济活动的真实性、合法性及有效性，促进企业加强经济管理，实现经济目标。目前，我国大部分国有企业、上市公司及部分集体企业和民营企业都设置了内部审计机构，但内部审计现状不容乐观，尚存在一些突出问题，主要表现在：

Judging from the status quo of China,internal audit,especially internal audit of enterprises, has yet to fit in with the market economy system and modern enterprise system.Its function of evaluating and improving risk management as well as upgrading control management effi- ciency to help realize management and operation objectives of enterprises remains unexercised. Therefore,against the rapid development and improvement of career knowledge,informa- tion provision and innovation capability,it's essential for internal audit to undergo relevant update and transformation,including changing and updating the concept of internal audit; restructuring audit personnel and organization,transforming the function of internal auditing. and applying networked computers to internal audit,etc.