内部审计创新的探讨

Discussion of Internal Audit Innovation

本文从内部审计的职能、独立性为切入点,分析了目前我国内部审计的现状。从认识定位、法律环境、机构设置等多方面,对内部审计存在的不足提出了解决问题的方法和建议,尤其对内部审计如何借鉴国内外的成功经验和创新,进行了有益的探讨。

From the function and independency of the internal audit, this article analyses the status quo existing in the internal audit of our country. From the perspectine of cognition orientation, Law conditions and the setting of institntion, it proposes solutions to the deficiency of the internal audit and gives different suggestions. It particularly discusses how to absord the domestic and foreign experience and how to innovate the country＇s internal audit.