浅谈如何提高内部审计在企业管理中的作用

Simple Discussion on Increasing the Role of Internal Audit in Business Management

内部审计与企业管理的关系是由内部审计在企业管理中的职能和作用决定的。内部审计服务于企业管理,同时受企业管理的制约。当前,内部审计应突出监督、评价、服务职能,发挥监控、参谋和建设作用。本文从内部审计的职能应以加强企业内部经营管理为出发点,以提高经济效益为目标、把握独立性,发挥内审职能、逐步健全内部审计规范,提高审计人员素质等三方面阐述了使内部审计在企业管理中发挥最大限度的作用。

The relationships between internal audit and business management are decided by the functions and the roles of internal audit in business management. The internal audit serves business management and it is restricted by business management. The functions of supervision .evaluation and service, roles of supervision and control, staff and construction can be stressed in internal audit now. The starting point of strengthening management and administration in the enterprises, the target of increasing economic benefit, to hold independence of audit , to give play to functions of internal audit , to establish standard of internal audit progressively and to raise quality of audit personnel are expounded in order for internal audit to give play to maximum action in business management in this paper.