加入WTO后内部审计职能的变化

Changes in the inner auditing functions after entry into WTO

加入WTO后 ,内部审计职能将随着市场经济的不断发展而发生从监督、评价到控制三个方面的变化。如何适应新形势下内部审计职能的变化 ,应从扩大审计参与权、完善内审制度、重视人才培养三个方面加以解决。

After entering WTO, some changes will take place in the functions of the inner auditing with regard to supervision,appraisal and control with the development of market economy.In order to meet the requirements of the changes in the functions of inner auditing, the participation into the auditing work should be expanded, the inner auditing system improved and staff training stressed.