关于内部审计的再思考

Further Consideration of Internal Audit

运用发展的观点对内部审计的职能、内容、方式和独立性四个问题进行重新思考和定位 ,提出内部审计只有立足并服务于企业内部管理 ,以提高企业经济效益为中心 ,才能提高内部审计的质量并促进我国内部审计事业的发展。

On the basis of expanding point,the article makes a further consideration and refixed position directed against four aspects,namely,Internal Audit's function,content,mode and independent character.Then the writer put forwards the personal viewpoints that we can ensure the quality and development of Internal Audit only when we plant Internal Audit in the 'soil' of the internal administration and focus center on economic profits.