内部审计帮助企业增加价值——一个框架

Internal Audit Can Add Value to Companies——A framework

通过对内部审计帮助企业增加价值面临的问题、增值的内容、增值的方式和增值的框架等方面的研究文献进行梳理,构建以审计环境、以增值为宗旨的审计目标、实现增值目标的增值方式、以风险导向为基础的流程途径、以对象为基础的审计对象、以确认和咨询并重为基础的工作性质、整合各种资源为增值目标服务的审计资源等七个维度为基础的多维立体增值框架,并通过图表的方式揭示了七个维度的内在逻辑关系,增值框架使内部审计成为一个密不可分的整体,为内部审计帮助企业增加价值提供了全面的有价值的指导。

Based on the study of how internal audit adds value to companies, the content of adding value, the ways to add value and the framework of adding value, we establish a seven dimensional framework of adding value according to internal audit. These dimensions include： audit environment dimension, audit purpose dimension, ways of adding value dimension, risk - oriented process approach dimension, audit objective dimension, work nature di- mensiofi, and audit resources dimension. Figures and tables are carried out to demonstrate the logic relationships of these seven dimensions. Our framework makes the internal audit as an inseparable holistic unit, and provides com- prehensive and valuable guidance for companies to add value via internal audit.