内部控制评审主体研究

Study on Appraising Subject of Internal Audit

注册会计师和内部审计人员是内部控制评审的两个不同主体。内部控制评审应作为内部审计的一项重要内容。由于内部审计人员执行的内部控制评审相对于注册会计师执行的内部控制评审具有优势 ,因此内部审计人员应作为内部控制评审的主要主体。

CPA and internal audit are the two different subjects of internal control appraisal. Internal control appraisal should be an important content of internal audit. Owing to the advantages of internal control appraisal carried out by the internal auditors opposite to internal control appraisal carried out by CPA, the internal auditor should be the subject of interal control appraisal.