金融危机后内部审计功能拓展探讨

Discussion on Function Expansion of Internal Audit after Financial Crisis

结合全球金融危机后期的经济环境背景,讨论了内部审计功能拓展的具体内容.认为内部审计应当突破传统保值活动的界限,将工作重心转移到帮助企业实现增值的活动中,并指出内部审计拓展功能的发挥面临着地位、人员和技术方面的三大挑战.

Combining with background of social economic envimrmaent of later global financial crisis period, specific contents of function expansion of internal audit were discussed. It was thought that internal audit should break through the limit of traditional value keeping activities and work center should transfer to activities of helping enterprises realize value increasing. Three challenges that the expansion function of internal audit will meet when it plays its role were proposed, including status, personnel and technology.