我国内部审计工作的发展方向

Developing Direction of Chinese Internal Audit

论述了新形势下我国内部审计工作的重要意义,根据我国内部审计工作的客观情况,提出了我国现代内部审计工作的发展方向,即实现其主要职能从查错防弊向为内部管理服务转变、机构的设置和定位向更高层次和更完善的结构转变、内审队伍的构成向具有综合知识和能力的多元化高素质人才的组织结构发展、从事后审计逐步向事前及事中审计转变等。

This paper discusses on the important significance of our country's internal audit in the new situation and, according to the objective condition of our country's internal audit, puts forward the developing direction of our country's modern internal audit, that is to realize the transformation of its main function from the error checking and cheat preventing to internal management service, the transformation of the installation and localization of the institution into the higher level and more perfect structure, the development of the personnel's of internal audit ranks into the high quality talents with comprehensive knowledge and ability, and the transformation of the post-auditing into real-time-auditing and pre-auditing, etc.