浅谈影响企业内部审计职能发挥的因素及对策

Factors affecting the function of internal audit in enterprises and countermeasures

从国际内部审计师协会(IIA)关于内部审计的定义和使命入手,通过梳理影响内部审计发挥职能的主要制约因素,逐一提出改进建议,以期在新形势下切实发挥内部审计职能,助力企业高质量发展。

Starting from the definition and mission of internal audit by the International Institute of Internal Auditors(IIA),this paper sorts out the main constraints that affect the function of internal audit and proposes suggestions for improvement one by one.The aim is to effectively play the function of internal audit under new circumstances and help enterprises achieve high-quality development.