关于内部审计工作转型的思考

Thinking of Internal Audit Transformation

传统的内部审计模式已不适应当前的经济发展需要,现代审计要求以效益审计和管理审计为重点。探讨了传统审计和现代审计的关系,重点讨论了在新形势下实行内部审计转型的意义、内涵和途径,提出了切实可行的建议。

Traditional internal audit mode has not adapted to the requirement of current economic development. Modern audit takes benefit audit and management audit as key points. The paper probes into the relation between traditional audit and modern audit. The significance, content and channel of internal audit transformation under new situation are discussed, and feasible suggestions are put forward.