上市公司内部审计的问题及对策

Problems and Countermeasures of Internal Audit of Listed Companies

当前,市场环境复杂多变,国际竞争压力不断增加,企业要想持续发展,达成战略目标,实现企业增值就必须依赖内部审计的合理实施。论文通过分析上市公司内部审计独立性不足、内部审计人员专业程度不高、审计手段落后这3方面问题,提出了针对性措施。上市公司需要参考对策并结合自身实际情况有效开展审计活动,从而提升内部审计质量。

At present,the market environment is complex and changeable,and the pressure of international competition is constantly increasing.In order to achieve sustainable development,achieve strategic objectives and realize value-added of enterprises,enterprises must rely on the reasonable implementation of internal audit.Through the analysis of three problems,namely,the lack of independence of internal audit of listed companies,the low professional level of internal auditors,and the backward audit means,this paper puts forward some targeted measures.Listed companies need to refer to the countermeasures and combine with their own actual situation to effectively carry out audit activities,so as to improve the quality of internal audit.