现阶段上市公司内部审计问题及改进措施研究

Research on the internal audit problems and improvement measures of the listed companies at the present stage

在全球经济快速发展的背景下,上市公司作为市场经济的重要组成部分,其内部审计工作的重要性日益凸显。然而,目前我国上市公司内部审计在实际运行中仍存在诸多问题。文章首先分析了现阶段上市公司内部审计存在的主要问题,然后提出了相应的改进措施,以期为提升上市公司内部审计的质量和效果提供参考。

In the background of the rapid development of the global economy,listed companies as an important part of the market economy,the importance of their internal audit work is increasingly prominent.However,there are still many problems in the actual operation of the internal audit of listed companies in China.This paper first analyzes the main problems existing in the internal audit of listed companies at the present stage,then puts forward the corresponding improvement measures,in order to provide reference for improving the quality and effect of the internal audit of listed companies.