浅析公司治理对内部审计的需求

近年来,国际内部审计协会对内部审计从概念、本质、内容、作用等方面进行不断深入、科学地界定,内部审计活动不仅包括确认活动,还包括咨询活动;内部审计内容从传统财务审计发展到管理审计、战略审计;由单纯的防护性作用提高到建设性作用;从事后审计向事前审计发展;从账项基础审计向风险导向审计发展。内部审计已被看成是与董事会、高级管理层和外部审计构成有效公司治理的四大基石之一。在这样的背景下,分析我国公司内部审计可以提供的服务内容,了解内外部利益相关者对内部审计的需求和期望具有十分重要的意义。

The internal audit aspects such as concept, nature, content and effect are unceasingly deepened and richly defined by the international internal audit association. The internal audit already has been considered, as one of the four big foundation stone that includes the board of directors, management and external audit for the effective governance. The internal audit include the activity of not only affirming but also consulting;its contents has been developed from the financial audit to administration audit,strategy audit：its effect has been developed from simple protection to constrnction.its time has been developed from the end to advance ;its form has been developed from the secondary accounting item audit to the guide of risk audit. It is very significance under the background, to analyze internal audit are able to what service to provide and know the need and expectation about inner or outside benefit person.