企业内部审计面临的问题与解决对策

Problems and Countermeasures of Internal Audit in Enterprises

阐述了内部审计所面临的问题,诸如内部审计存在法律环境不健全、内部审计缺乏独立性、内部审计工作模式较为落后,审计人员素质有待进一步提高等,提出了加强内部审计的法律法规建设、设立董事会领导下的内部审计的审计委员会工作结构、创新审计模式、提高审计质量等完善内部审计的措施。

In this paper, the author elaborated the problems of intemal audit such as lack of sound legal environment, independence of internal audit, backward internal audit model and low level of personnel quality. Also the author proposed some countermeasures such as improving the internal audit laws and regulations, building the internal audit committee structure under the leadership of board of directors, upgrading audit model as well as improving audit quality.