基于GAO金字塔模型的内部审计预判增值功能

Appreciation of Pre-Judgment in Internal Auditing Based on GAO Pyramid Model

内部审计职能经过近三十年的发展,越来越丰富和深入,其审计成果和影响力日益引起社会各界的关注,但也面临不少的难题,提出扬长避短,发挥内部审计人员的专业特长,在组织当中以专家身份谋求在会议桌上的一席之地。

With a development of nearly 30 years,the internal audit has been more and more enriched and deepened,its auditing results and influences having arousing concerns from various sectors of the society. While at the same time it is faced with problems. The paper proposed that the internal auditors should fully play the role of their expertise and avoid their shortcomings so as to seek a position as experts on the boardroom.