从国际视角看我国内部审计的发展方向

On the Development Direction of China’s Internal Audit:An International Perspective

文章从国际内部审计的定义及其发展着手,描绘出国际内部审计发展的四大趋势:开拓风险管理新领域、深入介入内部控制、推动更有效的公司治理、更新内部审计师的职责;指出了我国内部审计的发展方向:推进内部审计参与风险管理、建立相对独立的审计组织机构、发挥内部审计在公司治理中的作用、促进内部控制体系的建设和完善、采用科学的现代审计技术、提高内部审计人员的素质和技能。

Starting from the international definition of internal audit and its development, this paper tries to depict the four major trends of development of international internal auditing： to open up new areas of risk management, to involve deeply into the internal controls, to promote more effective corporate governance, and to update the responsibilities of the internal auditors. It also points out the development direction for China＇ s internal audit： to promote participation of the internal audit into the risk management, to establish relatively independent auditing organizations, to give internal audit a full play in corporate governance, to promote the construction and perfection of the internal control system, to adopt modern scientific audit techniques, and to improve the quality and skills of the internal audit staff.