内部审计对现代企业管理的影响及措施

The Effect and Measures for Internal Audit in Modern Enterprise Management

内审是依据国家相关的法律法规以及本部门、本单位的规章制度,由单位或部门的内审机构和内审人员按照一定的程序和方法,相对独立地对本部门或本单位财务收支的真实性、合法性以及效益进行监督的行为。有效的内审工作能够促进单位完善治理结构,要想实现公司治理的目标,就必须正确的认识内部审计与公司治理之间的互动关系并且充分发挥内部审计在公司治理中起到的积极作用。本文分析了我国内审工作的现状、作用、影响以及改进内审的措施。

The internal audit is a relatively independent to respective departments or the unit supervision over the financial revenues and expenditures of authenticity, legitimacy and benefit behavior, according to the relevant national laws and regulations as well as the rules and regulations of the unit and the department, and on the basis of certain procedures by the unit of the internal audit institutions and the internal audit personnel. Effective internal audit work can promote units to perfect governance structure.If we want to achieve the goal of corporate governance, we must correctly realize the interactive relationship between internal audit and corporate governance and give full play to the internal audit in corporate governance.This paper analyzes the present situation of internal audit work, effect, influence, and measures to improve the internal audit.