摘要
在加强和完善公司治理结构与内部控制制度的同时,应更加重视内部审计工作。内部审计作为内部控制的重要组成部分,在公司治理和揭露财务造假中扮演着十分重要的角色,可以说内部审计机构的"独立性"、内部审计人员的素质正面临着前所未有的挑战。这主要包括三个方面:一看内部审计机构在设置上存在的问题;二看内部审计人员的素质问题;三:从存在的问题看今后内部审计如何发展。
Internal-auditing, which plays an important part in enterprise administering and unmasking financial affairs, as an important component of enterprise built-in control system, should be further valued besides strengthening and perfecting enterprise administer structure and built-in control system. This article is about to discuss the challenges oppressing upon the independency and quality of the business personnel and the line in three aspects: 1.deficiencies in the layout of internal-auditing construction;2. personnel quality of internal-auditing construction;3.suggestions about the existing problems.
出处
《淮阴工学院学报》
CAS
2004年第4期63-64,共2页
Journal of Huaiyin Institute of Technology
关键词
内部审计
独立性
内部审计结构
内部审计人员索质
internal-auditing
independency
internal-auditing
construction
quality of internal-auditing personnel
