基于价值链视角下的内部审计研究

以价值链理论为指导对内部审计进行改革,可以充分发挥内部审计为企业增值的作用,提高企业的综合竞争力。本文打破传统内部审计仅以"查错防弊"为主的模式,基于价值链视角对内部审计进行了重新审视,从改变内部审计重点、加强对于企业战略和公司治理的审计、加强绩效审计、充分发挥在风险管理方面的作用等角度提出若干建议。

Regarding the theory of value chain as a guide to conduct the reform of internal audit can make internal audit play full role in the enterprise increment,and improve the overall competitiveness.This article breaks the model of traditional internal audit limited in inspecting wrongdoing and preventing fraud,and newly examines the internal audit from the visual angle of value chain,and makes the suggestions from the changing internal audit focus,strengthening the audit for corporate strategies and corporate governance,enhancing performance audit,and making internal audit play role in risk management.