摘要
内部审计的独立性是其发挥作用的根本保证。独立性能够使内部审计师做出公正的裁断,有利于内部审计的正常实施。加强内部审计的独立性,必须加强内部审计的法制建设,保证审计人员的独立性,建立独立、健全的内审机构,提高内部审计人员素质等。
The independence of internal audit can ensure that audit plays its role. The independent function can make the inner auditor more fair - minded, and promote the normal implementation of the internal audit program. To strengthen the independence of the inner audit, we must consummate the legal system construction of the intemal audit, ensure the auditor＇s independence, estabhsh independent and integrated inside audit organization and raise the auditors＇professional ability, etc.
出处
《贵州师范大学学报（社会科学版）》
CSSCI
2009年第2期27-32,共6页
Journal of Guizhou Normal University(Social Sciences)
关键词
内部审计
独立性
制约因素
措施
internal audit
independence
supervision factor
measures
