内部审计在中央企业经营管理中的新作用

New Roles of Internal Auditing in National Enterprises Operation and Management

随着国有资产监管力度的加大和自身跨跃式发展的需要,中央企业内部审计正在由审计监督向监督、控制、评价、服务职能转变。文章阐述了内部审计是公司治理结构趋于健全完善的重要保证,是完善企业内部控制不可或缺的组成部分,是企业资产保值增值的有力保证,在防范企业风险上,更是发挥着无可替代的新作用。

In the light of state-o wned assets supervision strengthening and the needs of per se leaping development, national enterprise internal auditing function is changing from simplex auditing supervision to an integrated function of monitoring, control, evaluation and service. Internal auditing is an important guarantee of company administration structure goes into healthful and perfect, a component part of perfected enterprise internal control cannot be dispensed, a vigorous guarantee to value hedge and increase of enterprise assets, even more, an unsubstitutable new role in enterprise risk prevention.