小额信贷公司内部审计研究

Research on Microfinance Companies' Internal Audit

随着经济的快速发展,正规金融体系已经无力满足所有竞争主体对资金的需求,随之出现一些新型金融组织;小额贷款公司的出现,成为支持"三农"小企业获取资金的强有力补充。在分析小额贷款公司产生、发展以及内部审计必要性的基础上,指出在监督缺位情况下的内部审计独立性、内部审计人员素质、内部审计方法等多方面存在问题。针对这些问题,经深入调研分析,提出了转变审计观念,提升内部审计独立性;多方位提高内部审计人员素质;引入信息处理系统、改进审计方法和手段等三方面建议和措施。

With the development of the market, the formal financial system can no longer satisfy the needs of the development of the whole society and economy, so a few new types of financial organizations come into being, a- mong which microfinance companies have become a powerful supplement in funding ＂agriculture, rural areas and farmers＂ and small enterprises. Based on the analysis of the production, development and the necessity of internal audit of microfinance companies,the paper points out the problems in the independence of internal audit;quality of internal auditors and methods of internal audit under the background of supervision absence And it also puts for- ward suggestions and measures such as changing auditing ideas, strengthening the independence of internal audit, enhancing the quality of auditors, introducing information processing system, and improving auditing methods.