关于企业内部审计独立性的影响因素和对策研究

Research on Influencing Factors and Countermeasures of Enterprise Internal Audit Independence

对于现代企业的内部管理而言,内部审计工作是上市公司对于自身直接有效的管控机制之一,对于内部审计来说,其独立性是最基本的底线,但由于内部审计工作的信息结果是不会对外完全公开的,所以在实际保障内部审计师独立性的过程中,相较于保障外部审计师的,难度会更大。内部审计师的独立性不足,对内部审计工作效率、成果等都会造成无法忽视的影响,导致审计工作的公平公正存在偏差,甚至导致审计工作流于形式。本文对影响内部审计独立性的影响因素进行分析,并提出了相应的建议和措施,希望以此提高企业内审工作的效果。

For the internal management of modern enterprises, internal audit is one of the direct and effec-tive management and control mechanisms for listed companies. In the process of audit work, its independence is an important feature. However, since all the work data of internal audit work will not be fully disclosed to the outside world, it is more difficult to ensure its independence in the actual implementation process than external audit work. The lack of independence of internal auditors will have an unignorable impact on the efficiency and results of internal audit work, leading to deviations in the fairness and justice of the audit work, and even leading to a formal audit work. This article analyzes the main influencing factors that affect the independence of internal audit work, and formulates a set of corresponding policy opinions and solutions for companies to improve the effectiveness of internal audit work.