实现内部审计职业化的体制思考

Thinking about Realization of Professional System of Internal Audit

内部审计职业化是实现内部审计现代化的主要途径。内部审计职业化的主要内容是:内部审计人员的专业化、资格化 ;内部审计组织的行业化、社会化 ;内部审计业务取得的市场化、合同化等。

Professional of internal audit is the main way of realizing internal audit modernization. The main contents of professional of internal audit are the specialization and qualification of internal auditors; professional and socialization of internal audit organs; marketization and contractization of acquiring internal audit businesses.