改善内部审计的外部环境和内部条件

On the External Environment and Internal Conditions for Improving the Internal Auditing

本文通过探讨改善我国内部审计的外部环境和内部条件的方法和措施 ,揭示内部审计是我国企事业单位加强内部管理的内在需要 ,具有不可替代性。只有最大限度地保证内部审计的独立性 ,才能保证内部审计的地位和权威 。

Through discussing the ways and measures of external environment and internal conditions for improving the internal auditing, the paper brings to light that the internal auditing is the internal requirement for our enterprises and institutions to strengthen their management and it can't be replaced by any other ways. Only if the internal auditing is kept independent to the greatest extent, can we ensure the state and authority of the internal auditing and then bring the internal auditing to full play in the enterprises and institutions.