论经济新常态下内部审计战略转型和价值提升

On the Strategy Transformation and Value Promotion of Internal Auditing under Economic New Normal

国际内部审计师协会(IIA)在《国际内部审计专业实务框架》中指出:"内部审计是一种独立、客观的保证和咨询活动,旨在增加价值和改善组织经营。它通过应用系统的、规范的办法,评价并改善风险管理、控制和治理过程的效果,帮助组织实现其目标。"当前,我国社会经济进入了形态高级、速度调整、动力转化、结构优化的发展新常态。面对政治、社会、经济环境的变化,内部审计如何应对新挑战新变化,在更高程度上为增加组织的价值和改善组织运营发挥作用,更好地发挥审计价值,这是值得我们研究的问题。

The International Association of Internal Auditors （IIA） states in the International Professional Practice Framework for Internal Auditing, ＂Internal auditing is an independent and objective assurance and advisory activity aimed at increasing value and improving organizational performance through the application of systematic and star, dardized approach to evaluate and improve the effectiveness of the risk management, control and governance processes and help organizations achieve their objectives.＂ At present, China＇s social economy has entered a new normal state with advanced form and renewed power to adjust its speed and optimize its structure. In the face of changes in political, social and economic environment, how internal audit deal with new challenges to play a bigger and better role in increasing values of organizations and in improving the operation of organizations to a higher degree is worthy of our study.