内部审计在企业管理中的职责与作用——基于管理熵、管理耗散理论的视角

On the Function and Role of Internal Audit in Enterprise Management:from the Perspectives of Management Entropy and Management Consumption and Dissipation

从管理熵、管理耗散理论的视角分析了内部审计在企业管理中的职责与作用,指出内部审计减少管理熵,促使企业形成管理耗散结构;并从改革内部审计组织形式,转变内部审计职能,拓展内部审计服务领域,强化内部审计质量控制,加强内部审计法律法规和制度建设等方面探讨了如何加强内部审计建设、发挥内部审计的作用。

From the perspectives of management entropy,management consumption and dissipation,the paper analyzes the function and role of internal audit in enterprise management,and points out that internal audit can reduce management entropy and promote the structure of management consumption and dissipation.It also discusses how to strengthen the internal audit through reforming internal audit organization,changing internal audit function,expanding internal audit services,reinforcing internal audit quality control,and strengthening the construction of law and regulation systems of internal audit.