关于建立健全内部审计机构的思考

An Opinion for Establishing andPerfecting Internal Auditing Organization

我国内部审计制度从１９８３年开始建立起，到现在已有较大的发展，许多企业已认识到它是现代企业管理不可缺少的重要组成部分，但是和世界内部审计发展水平相比还有较大差距，与我国经济形势对内部审计发展的需要还不适应，面临急待建立健全的问题，其中当务之急是建立健全内部审计机构。首先，必须建立独立的内部审计机构，其独立性的关键体现在４种领导模式，在我国则应采用双重领导模式；其次，配备数量适当、素质较好、结构合理的内部审计人员，以解决目前我国内部审计人员数量少、素质低、结构不合理的问题；第三，调查研究，分类指导，以加强国家审计机关对内部审计工作的指导。

Chinas internal auditing system has been developed since its setting up in 1983.Many enterprises have recognized that the systen is an important integral part of modern enterprise manegement.But there is a great gap from the level of worlds internal auditing.Our internal auditing development falls far behand the demand of Chinese economic situation.The system is still in demand to be established and perfected,one of the pressing affairst is to establish and perfect internal auditing organization.First of all,independent internal auditing departments must be established.Its independence is obtained primarily through organization status,that is,leading models.Four leading models are proposed,and Chinas enterprises should employ adual leading model.Secondly,high quality internal auditors with appropriate quantity and reasonable structure must be equipped with.lastly,government auditing agencies ought to investigate and instruct auditing work seperatedly,so as to enhance their guide to internal auditing work.