内部审计独立性制约因素及对策

Restrictive factors and countermeasures of the internal audit independence

针对内部审计独立性存在的问题,从机构设置、法律环境、对内部审计的认识、管理体制等方面分析了制约内部审计独立性的有关因素,在此基础上提出了提高内部审计独立性的措施和建议,如建立有效的审计委员会、内部审计部分职能外包等,以期为研究内部审计独立性提供参考。

In view of the problems that exist in the independence of the internal audit ,the article analyses the restrictive factors on the independence of internal audit independence,from the angle of institutional,legal,acknowledge of the internal audit management syslem,and proposes the countermeasures such as the establishment of an effective audit commiuees, outsourcing of the some functions, which can offer some reference to the internal audit.