内部审计为企业增加价值探析

Internal Audit for Enterprises to Increase Value Analysis

国际内部审计师协会关于内部审计的最新定义表明了内部审计在增加组织价值上的重要意义。内部审计可以通过保护企业资产、减少组织风险、降低自身审计成本、提出有价值的建议、增加企业获利机会等活动来为企业增加价值。内部审计为企业增加价值的途径主要有两条:一是显性服务增值;二是隐性服务增值。内部审计通过评价风险管理活动、内部控制效果、公司治理结构、当好"参谋"和助手、按需提供多种产品服务、多侧面多角度关注审计事项为企业增加价值。

International institute of internal auditors on the new definition of internal audit shows that the importance of internal audit on the increase the organizational value.Internal audit can protect enterprises assets,reduce the risk,reduce their audit cost,put forward valuable Suggestions and increase enterprise profit opportunities to add value for the enterprise.Internal audit for the enterprise to gain the value mainly have two：one is the dominant service value;the second is hidden valueadded service.By evaluating the risk management of internal audit activities,the effects of internal control,corporate governance structure,be a good staff and assistant,according to the need to provide a wide range of products and services,many side focus on audit matters such as increase value for the enterprise.