摘要
内部审计在维护国家财经法纪和企业合法权益、提高经营管理水平、加强内部控制、促进增收节支等方面有突出的作用。但是,随着全球经济大环境的变化和企业经营管理活动的发展,内部审计面临的利益冲突也呈现着快速上升的趋势,其后果毫无疑问会威胁到内部审计的独立性和客观性。现时代的企业都面临着内部审计的独立性受到较为严重的制约,缺少完整的独立性问题。影响企业内部审计独立性有四个因素:法律环境、领导者的认识水平、内部审计机构管理机制、内部审计人员素质。由此出发,从企业内部审计的独立性现状入手,针对现状分析其背后的原因,并针对影响内部审计独立性的因素阐述了解决途径。
The internal audit has prominent influence on safeguarding national financial law and order as well as the legitimate rights and interests on the part of enterprises, improving administration level, enhancing internal control, and increasing revenue while reducing expenses and so on. However, with the change of global economic circumstances and the development of administration activities in enterprises, the internal audit staffs are confronting increasing trends of interest conflicts, which results in unprecedented threat to the independence and objectivity of the internal audit. Important factors leading to the constraint of internal audit＇s independence includes the legal environment, leaders level of awareness, administration mechanism of internal audit institutions, the quality of internal audit staffs. Based on these factors and the status quo of independence of the internal audit, the present study analyzes the underlying reason for the current situation and proposes solutions to the problem.
出处
《广东技术师范学院学报》
2013年第11期81-86,共6页
Journal of Guangdong Polytechnic Normal University
关键词
内部审计
独立性
客观性
法律环境
管理机制
internal audit
independence
objectivity
legal environment
management mechanism
