新时代企业内部审计职能拓展及其实现路径研究

Research on the Expansion of Enterprise Internal Audit Functions and Its Realization Path in the New Era

新时代的到来为企业内部审计工作带来了新的机遇与挑战。为推动企业现代化治理体系的构建,需要加强对企业内部审计职能的拓展。论文介绍了新时代企业内部审计工作遇到的新机遇,从监督、评价、咨询、协调等多方面,进一步分析了新时代企业内部审计职能的内涵拓展,提出了新时代企业内部审计职能的实现路径。

The arrival of the new era brings new opportunities and challenges to the enterprise internal audit work.In order to promote the construction of modern enterprise governance system,it is necessary to strengthen the expansion of enterprise internal audit functions.This paper introduces the new opportunities encountered in the enterprise internal audit work in the new era,further analyzes the connotation expansion of enterprise internal audit functions in the new era from the aspects of supervision,evaluation,consultation,coordination and so on,and puts forward the realization path of enterprise internal audit functions in the new era.