我国内部审计中人际关系协调.pdfVIP

THE COORDIN枷oN OFINTERPERSoNAL RELATIONSHIP IN INTERNAL AUDIT OF CHINA ABSTRACT The department of internal audit plays a special role in the organization，and its job is to measure the effectiveness of the organization’S operations．In order to perform their duties，internal auditors need to come into contact with staff within the organization．In addition，the internal auditors also needs to deal with the relationships between agencies and individuals，which are external to the organization． If these affairs are not properly handled，it is likely to result in conflicts between internal auditors and related person，which would weaken the role of internal audit，as well as directly affect the survival and development space of internal auditors． Harmonious interpersonal relationships for the successful conduct of internal audit work is very important，this paper mainly focus on internal audit interpersonal coordination issues in China． The characteristics of the internal audit work decides the importance and uniqueness of internal audit relationships：At the beginning of the audit work，auditors need to be properly authorized and supported by managers．In the audit process，in order to obtain sufficient appropriate audit evidences，they need to contact with various functional departments． Ill At the end of the audit，in order to ensure that audit recommendations are undemtood and accepted，they need to communicate with the auditees． Then analyses the composition of internal audit relationships which is made up of five parts，along with indicating the content and features of each constimem pans．On the basis of summarizing the study，this paper analysis the factors which would impact intemal audit interpersonal．First， the setting of the internal audit institutions；second，the competence of the internal auditors；and last，the interpersonal relationships orientation on the internal audit．Interpersonal conflict in internal audit primarily results from interests，psychological control and values