国有企业内部审计的探索与实践

Exploration and Practices of Internal Audit for State-owned Enterprises

内部审计作为审计监督的重要组成部分,在审计监督体系中发挥着基础性、源头性的自我监管作用,已经成为国家审计的有效补充和延伸。企业内部审计如何适应新形势,发挥内部审计的监督作用,在企业内部建立自我完善、健康发展的免疫机制是国有企业管理层和内审人员面临的重大课题。文章从企业内部审计改革入手,从审计机构设置、审计队伍建设、审计案例剖析、审计整改及审计成果转化等方面,梳理总结了企业内部审计改革的做法与经验,并指出今后发展的方向。

The internal audit,as an important part of audit supervision,plays a role of fundamentality and source of self-regulation in the audit supervision system as well as has become the effective complement and extension of national audit.It is the significant problem faced by management layer and internal auditors of state-owned enterprises how to adapt to new circumstances,give play to the supervisory role of internal audit as well as establish the immune mechanism with self-perfection and healthy development within enterprises.In the paper,the practices and experiences of internal audit reform in enterprises are arranged and summarized from such aspects as establishment of auditing offices,construction of audit teams,analysis of auditing cases,audit rectification and achievement transformation of audit as well as the future development direction is pointed out.