高质量为导向的企业内部审计体系研究

Research on a high quality oriented internal audit system for enterprises

我国审计体系包括内部审计和外部审计,夯实企业内部审计,提升内部审计质量,是促进企业经营高质量发展的重要支撑。文章基于新时代经济高质量发展,多维度剖析我国企业内部审计体系发展现状以及存在的问题,探讨实现高质量审计体系构建的策略途径。高质量发展是现代企业发展的目标导向,助力企业实现高质量发展,必须深入企业内部审计体系的研究,实现业务和审计深度融合。

The audit system in China includes internal audit and external audit,which strengthen internal audit in enterprises and im-prove the quality of internal audit.It is an important support for promoting high-quality development of enterprise operations.Based on the high-quality development of the economy in the new era,this article analyzes the current situation and existing problems of China's internal audit supervision system from multiple dimensions,and explores strategic approaches to achieve the construction of a high-quality audit system.High quality development is the goal orientation of modern enterprise development.To help enterprises achieve high-quality devel-opment,it is necessary to deepen research on the internal audit system of enterprises and achieve deep integration of business and audit.