对内部审计独立性的反思:基于企业价值视角的研究

On the Independence of Internal Auditing:Focus on Enterprise Value

独立性是内部审计的灵魂,可以保证内部审计人员公正执行业务。但是作为企业组织机构的内部审计,其增加企业价值的属性决定了内部审计的独立性不可能像外部审计那样保持绝对的独立。从价值增值角度,内部审计应该从客观性入手,在消除威胁客观性因素的基础上,确保独立性作用的发挥,进而增进企业价值。

Independence is the core of internal auditing by which internal auditors may engage in work fairly.But as a part of an enterprise,the independence of internal auditing is not like the independence of external auditing because of its adding enterprise value.So internal auditing adds enterprise value by independence on the base of eliminating the factors of threatening objectivity.