议个企业内部审计.docVIP

议企业内部审计 摘要：内部审计是企业自我完善、自我约束的产物，是随着社会和经济的发展，企业加强内部管理的自身需要而产生和发展起来的。内部审计是企业管理中的一项重要控制活动，其目的是提高企业的管理水平，确保企业经营目标的实现。虽然企业内部审计制度在我国建立已有20多年，但从社会经济发展的需要和目前我国内部审计的现状看，内部审计还存在一些问题和不足，还需要进一步探讨、研究和完善。随着我国市场经济的深入发展、企业结构的日益复杂，规模的迅速膨胀，和全球化战略的逐步实施，完善我国企业内部审计制度，注重加强企业内部审计机构的建设和完善，使内部审计机构真正成为现代企业管理的臂膀，在现代企业管理中发挥应有的作用，更好地为企业的经济活动服务，以明确复杂的产权关系和加强企业内部管理，变得尤为重要。 关键词：内部审计；审计职能；审计人员；信息系统审计 Abstract: Internal Audit is the enterprise self-improvement, self-restraint of the product, along with the social and economic development, the enterprises to strengthen their internal management and development needs together. Internal audit is an important business management control activities, which aims to improve enterprise management level, to ensure that business goals. Although the internal audit system in China has established more than 20 years, but the social and economic development needs and the current view of the status of internal audit, internal audit, there are some problems and deficiencies, further discussion, study and improvement. With the deepening development of Chinas market economy, the increasing complexity of corporate structures, the rapid expansion of the scale, and the gradual implementation of global strategy, improve our internal audit system, internal audit institutions focused on strengthening the construction and improvement of the internal audit truly become a modern enterprise management arm, in the modern enterprise management to play its due role, and better services for the economic activities of enterprises to clarify the complex relationship between ownership and strengthen internal management, has become particularly important. Key words: internal audit; Audit function; auditors; Information Systems Audit 目录 1 内部审计的定义及职能 2 1.1 内部审计的定义 2 1.2 内部审计的职能 2 1.2.1 经济监督职能 2 1.2.2 经济管理控制职能 2 1.2.3 经济评价和决策服务职能 3 2 企业内部审计的作用 3 2.1 保证不同利益相关方的信息对称性 3 2.2 有效降低企业运营风险 3 2.3 确保资产保值与增值 4 2.4 为企业内部管理决策提供科学依据 4 3 我国企业内部审计现状及存在的突出问题 4 3.1 内部审计缺乏完善的法律法规指导 4 3.2 内部审计