浅析企业内部审计中存在的问题及对策

通过对目前我国企业内部审计中存在的问题及原因进行分析,提出了完善和促进我国企业内部审计发展的对策:合理设置内部审计机构,提高内部审计的独立性;提高内部审计队伍素质,突破传统内部审计工作手段;加强内部审计与公司治理的结合;拓宽内部审计领域,实现内部审计内容的突破。

On the Problems in the Enterprise Internal Auditing and the Countermeasures

Through analyzing the problems and the causes in the enterprises' internal auditing in China,thips paper proposes the countermeasures to improve and promote the development of the enterprise internal auditing of our country: reasonably setting up internal auditing organs and improving its independence;improving the quality of auditing personnel and breaking through the means of traditional auditing work;strengthening the combination of internal auditing and company's management;and expanding fields of internal auditing and realizing the breakthrough of internal auditing contents.