文档介绍：论内部审计的独立性
摘要
内部审计是一项独立客观的咨询活动,它以增强价值、促进单位经营为基本指导思想,并通过系统化、规范化的方法评价和提高单位风险、管理控制和管理过程的效果,帮助完成其目标(1999年国际内部审计师协会界定的内部审计最新定义)。内部审计是社会经济发展的产物,要使内部审计真正发挥评价、监督、服务职能,首先取决于内部审计的独立性。独立性是审计工作的灵魂,也是审计的立身之本。独立性是内部审计最本质的要求,内部审计的独立性是其发挥作用的根本保证。现阶段我国企业存在一些制约内部审计独立性的因素。加强内部审计独立性,必须加强内部审计的法制建设;建立独立、健全的内审机构;保证审计人员的独立性;提高内部审计人员的业务素质。
关键词:内部审计,独立性,制约因素,措施
Concerning the internal audit independence
ABSTRACT
Internal auditing is an independent and objective consulting activity, it is in order to enhance value, promote unit management as the basic guiding ideology, and through the systematic and standardized methods to evaluate and improve unit risk, control and the management process effect and help plish the goal (1999 international institute of internal auditors definition of internal audit latest definition). Internal audit is the product of social and economic development, to make the internal audit really play evaluation and supervision, service function, first depends on internal audit independence. Independence is the soul of audit work, but also the foundation of the audit. Independence is the essential requirements of internal audit, internal audit independence is the fundamental guarantee of its function. At present our country enterprise exists some restraining factors of internal audit independence. To strengthen internal audit independence, must strengthen the construction of legal system of internal audit; Establishing an independent and perfect internal audit institutions; Ensure the independence of audit personnel; Improve internal audit personnel's service quality.
KEY WORDS: Internal audit, independence, constraints, measures
目录
前言 1
第1章内部审计独立性的内涵 2
内部审计独立性的涵义 2
内部审计独立性的主要内容 2
2
内部审计人员的独立性 2
内部审计业务的独立性 3
第2章内部审计的现状及问题 4
现代企业制度下内部审计的现状 4
4
4
内部审计的范围过于狭窄 5
5
内部审计人员业务不精 6
7
第3章制约内部审计独立性的因素 8
内部审计法律、法规不健全 8
内部审计机构设