新形势下内部审计应对风险挑战和发挥增值服务作用的思考与实践

Reflections on and Practice of Internal Audit Dealing with Risk and Challenge and Providing Value-Added Services under the New Situation

本文介绍了党和国家新形势下审计工作应对风险挑战面临的新要求,同时结合笔者近年参与的审计实践和对上级要求的理解,对企业内部审计如何更好地应对风险挑战和发挥增值服务作用进行了思考。

This paper introduces the new requirements of the audit work to cope with the risks and challenges under the new situation of the Party and the country.At the same time,combined with the audit practice that the author participated in recent years and the understanding of the higher requirements,this paper puts forward thoughts on what the enterprise internal audit can do to better cope with the risks and challenges and provide value-added services.