市场经济条件下我国内部审计发展的几点思考

Reflections On the Development of Internal Audit of China in Market Eeconomy Situation

本文论述了市场经济对内部审计提出的新课题 ,结合国外内部审计的先进经验 ,探讨我国内部审计的发展方向 ,提出重视内部审计机构的设置、建立注册内部审计师考核制度、健全注册内部审计师执业规范体系、注册内部审计师协会应规范引导、利用民间审计予以补充等举措。

This article tends to illustrate the challenges brought about by market economy against internal audit.With the advanced experience about internal audit home and abroad ,this paper explores the development orientation of internal audit in China ,put an emphasis on the installment of internal audit organization and the establishment of assessment system for registered internal auditors so as to strengthen the practising standasds system.Finally,the paper suggests the Assoication of Registered Internal Auditors should regulate and make use of non governmental audit to guide the internal audit.