摘要
随着我国经济新常态的提出,对国企投资项目的内部审计提出了更高的要求,但目前内部审计存在着权威性不够、审计资源不足、风险意识不强等诸多问题。为了适应新形势的发展,实现内部审计的职能,笔者提出内部审计部门应采取以下措施应对:以规范的审计过程确立内部审计权威性;以提高审计工作效率弥补内部审计资源的不足;以提高内部审计人员的风险管控意识完善企业的内部控制。
With implementation of economic new normal,our country comes up with more demands for internal audit of investment projects in state-owned enterprises.But nowadays,internal audit has many problems such as less authority,insufficient audit resources and weak risk awareness etc.In order to adapt to development of new situation,the author believes the internal audit department should take following countermeasures to realize functions of internal audit.They are as follows:build up authority of internal audit by formal audit process;make up shortfall of internal resources by increasing audit efficiency;imperfect internal control of enterprises by strengthening the awareness of risk management and control for internal auditing staff.
作者
李小敏
朱珠
Li Xiaomin;Zhuzhu
出处
《金融管理研究》
2018年第1期128-135,共8页
The Journal of Finance and Management Research
关键词
投资项目
内部审计
问题
措施
Investment Projects
Internal Audit
Issues
Countermeasures
