内部审计行业自律问题研究.docVIP

内部审计行业自律问题研究 PAGE 10 PAGE 11 摘要 要更高效、科学地开展审计工作,第一个亟待解决的问题就是要保证提高内部审计工作质量。从企业内部管理层面来讲,要解决这一问题必须加强内部审计的行业自律，发现内部审计行业自律管理方面存在的不足，并尝试解决问题。 内部审计行业极具自主性，他们主要的工作内容是对自身单位以及所属单位的财政收支、财务收支、日常经济活动的可信度、正当性和实用性的行为展开监督和评价,意在强化企业经济管理水平、实现自身经济目标。按照我国《审计署关于内部审计工作的规定》第三条法律明文规定: 国家机关、金融机构、企业事业组织、社会团体以及其他单位,应当按照国家有关规定建立健全内部审计制度。[1]根据法律条文，政府审计以及社会审计,都是以内部审计作为基础。[11]内部审计行业业务水平越发展,工作水平越高,那么会促进外部审计的环境也会越好。既然内部审计如此之重要,那么,内部审计的规范化程度就必然需要引起重视。[11]本文针对内部审计行业自律现存问题及其原因进行探究，并尝试提出改善策略。 关键词：内部审计; 行业自律; 现存问题 Abstract In the audit industry, if we want to carry out the audit work more efficiently and scientifically, the first problem to be solved urgently is to ensure the improvement of the quality of internal audit work. From the internal management level, to solve this problem, we must strengthen the internal audit industry self-discipline, find the deficiencies in the internal audit industry self-discipline management, and try to solve the problem. Internal audit industry has great autonomy. Its main work is to supervise and evaluate the financial revenue and expenditure, financial revenue and expenditure, the credibility, legitimacy and practicability of daily economic activities of its own units and affiliated units, aiming at strengthening the level of enterprise economic management and achieving its own economic goals. According to Article 3 of the Regulations on Internal Audit of the Audit Office of our country, the law expressly stipulates that the internal audit system of state organs, financial institutions, enterprises, institutions, social organizations and other units shall be established and improved in accordance with the relevant provisions of the state. According to the law, both government auditing and social auditing are based on internal auditing. The higher the level of internal audit business and the higher the level of work, the better the environment will promote external audit. Since internal audit is so important, the standardization of internal audit must be paid atten