经济新常态下中国内部审计功能拓展

On Function Expansion of China's Internal Auditing Under Economic New Normal

审计功能随着受托责任的产生而产生、发展而发展。中国经济已步入新常态。经济新常态具有自身的特点和运行规律。研究经济新常态下内部审计功能拓展十分必要。经济新常态提出了对审计工作暨受托责任新的需求,要求中国内部审计拓展出安全保障审计、宏观调控政策落地审计、资源环境生态保护审计、权力运用审计和创新审计等新的功能。五项新功能能更好地解释、指导和预测中国内部审计在经济新常态下的相关理论和实务问题。

The auditing function is produced and developed with the emergence and development of ac- countability. Chinese economy has stepped into the new normal, which is of its own features and operating laws. Thus, it is a necessity to study the function expansion of China＇s internal auditing under economic new normal, which has proposed new demands on auditing and accountability. The function expansion of China＇s internal auditing lies in the following five new functions, that is security assurance auditing, macro -control policy landing auditing, resource and environment protection auditing, power exertion auditing, and innovation auditing. The above five new functions can well interpret, guide and predict the relevant theories and practices of China＇s internal auditing under economic new normal.