加快内部审计转型 探索内控审计实践

Speeding up the Internal Audit Transformation and Exploring the Practice of Internal Audit

在世界经济日趋一体化的今天,我国企业传统的内部审计已经迈出了转型的步伐,审计的功能、使命也随之发生改变。从近几年的具体事例可以看出内部控制机制在执行过程中还存在不少问题,从四个方面阐述了企业当前内控审计面临的困惑和挑战,充分认识到企业内部审计的现状,介绍了内控审计的要点,提出了加强内部审计控制与风险管理的措施与建议。

With the world economy approaching to unification nowadays,traditional internal audit of the enterprises in China has stepped to the transformation,and the functions and missions of audit has changed accordingly.From the specific cases in current years,we can find out that many problems still exist in the implementation of the internal control system.This paper expounds the confusion and challenges faced by the internal control audit of the enterprises at present from four aspects.It also comprehensively recognizes the current situation of internal audit in enterprises.It introduces the main points of the internal audit.In addition,it also puts forward some measures and suggestions to strengthen the control of internal audit and risk management.