审计的独立性始终与当今企业管理的要求保持同步。可以说，保持内部审计职能

审计的独立性始终与当今企业管理的要求保持同步。可以说，保持内部审计职能的独立性，其根本目的还是更好地实现企业经营的最终目标。

3.2.2 企业内部审计职能作用的缺陷

国际内部审计师协会在它的《内部审计实务准则》的一开始就强调：内部审计师必须独立于他们所审核的活动，独立性可使内部审计师提出公正的不偏不倚的鉴证和评价，这对于正确的审计工作实施是必不可少的，而这一点，是要通过组织状况和客观性来获得的。我国审计署也强调：法律、行政法规规定设立内部审计机构的单位，必须设立独立的内部审计机构。由此可见，无论是在国际还是国内对内部审计的规定中，独立性的要求居于首位。

内部审计独立性的讨论由来已久，在不同的时期，有不同的看法。一般认为，独立性是内部审计工作的必要条件。内部审计的独立性是指内部审计人员独立于他们所审查的活动之外，即内部审计人员不能承担经营责任。要做到这一点，内部审计人员必须置身于从设计、执行到记录的全部管理职能之外，不能参与组织的业务经营活动。从内部审计工作的独立性、企业文化、内部审计的报告关系、内部审计与外部审计的关系、开展内部审计的保证和咨询活动的不同要求、企业风险管理与内部控制等多方面看，内部审计的独立性始终与当今企业管理的要求保持同步。可以说，保持内部审计职能的独立性，其根本目的还是更好地实现企业经营的最终目标。

3.3 企业内部审计工作范围受 公司治理中企业内部审计问题研究_word文档在线阅读与下载_文档网http://www.wendangwang.com/doc/12a244feb011caccf45334bf/11 到一定的制约



内部审计的职能由财务目标转向经济管理目标是综合目标现代内部审计的趋势，这在《审计署关于内部审计工作的规定》中已作了明确的规定。但目前大多数公司内部审计机构和人员的工作范围仍仅限于传统的经济监督审计，无法涉及公司经济管理活动，内部审计的管理职能未得到充分的发挥；同时上述经济监督审计的对象往往是本公司的下属单位（或二级单位），内部审计部门无权对本公司财务进行审计，无法对本公司的财务收支活动进行有效地监督，这是内部审计机构由本公司财务部门领导所导致的结果。这样必然形成内部审计工作范围的片面性，造成对管理活动审计的相对淡化。另外，有的公司内部审计的职能和工作范围以管理者的意志为转移，认为内部审计就是检查企业的内部经济问题，影响职工团结，分散管理人员精力，审计中人为地削弱审计职能，缩小或转移审计工作范围，使内部审计的监督、管理职能无法独立客观地发挥作用。

3.4 企业内部审计人员的素质不能适应审计工作的需求

3.4.1 内部审计人员整体素质偏低

从内部审计工作的要求看，内部审计人员至少应具备四方面的能力和条件:一是专业和相关业务能力；二是文字表达能力；三是语言表达交际能力；四是职业道德。内部审计人员是否具有上述能力和条件是内部审计人员能否胜任其使命的重要前提。随着市场经济的发展和现代企业制度的建立，内部审计由单纯财务审计向内部控制制度延伸，
公司治理中企业内部审计问题研究_word文档在线阅读与下载_文档网http://www.wendangwang.com/doc/12a244feb011caccf45334bf/11

結果 (英文) 1:

Independence of the audit always keep pace with today's business requirements. It can be said that maintaining the independence of the internal audit function, its fundamental purpose is to better achieve the ultimate goal of business.3.2.2 the internal audit function defectsInternational Institute of internal auditors in its guidelines for the internal audit practice emphasized from the outset: the internal auditor must be independent of the activities they audit, independence will enable the internal auditor to provide impartial unbiased identification and evaluation, it is essential for correct audit implementation, which are to organizations and objectivity to get. My audit also stressed: the laws, administrative regulations, the establishment of internal audit units must establish an independent internal audit function. It can be seen that in both international and domestic to in the provision of internal audit, independence demands in the first place.Internal audit independence of discussion for a long time, in different times and have different views. Generally believed that the independence of internal audit work is necessary. Independence of the internal audit is independent internal audit staff in their review of activities, that internal auditors could not assume operating responsibilities. To do this, the internal auditor must be in the design, and perform all of the records management function, cannot participate in the Organization's business activities. The independence of internal audit, corporate culture, internal audit reports, internal audit and external audit relationship, conducting internal audit assurance and consulting activities to different requirements, enterprise risk management and internal controls in many ways, the independence of the internal audit always keep pace with today's business requirements. It can be said that maintaining the independence of the internal audit function, its fundamental purpose is to better achieve the ultimate goal of business.3.3 internal audit scope is limited by the internal auditing in the corporate governance study _word online reading and downloading documents _ documents http://www.wendangwang.com/doc/12a244feb011caccf45334bf/11 to certain restrictedInternal audit functions managed by the financial goals to economic targets is objective modern trends in internal audit, the Audit Commission on the work of internal audit have been clearly defined in the regulations. But currently most company internal audit institutions and personnel of work range still only limited to traditional of economic supervision audit, cannot involved company economic management activities, internal audit of management functions not get full of play; while above economic supervision audit of object often is this company of subordinates units (or II level units), internal audit sector has no right to on this company financial for audit, cannot on this company of financial payments activities for effective to supervision, this is internal audit institutions by this company financial sector led by led to of results. Will cause the one-sidedness of the scope of internal audit work, causing the relative dilution of management audit. In addition, the internal audit function and the scope of work as Manager of the will as to transfer, that internal audit is to examine the internal economic problems affecting workers ' solidarity and decentralized management of energy, artificially weakened in the Audit audit function, reduce or transfer of reference for the audit, supervision and management of internal audit functions cannot be independent and objective role.3.4 internal audits audit of the personnel's quality can not meet the demand3.4.1 internal auditors ' overall low qualityFrom the perspective of internal audit requirements, internal auditors should possess at least four capacities and conditions: one is professional and business competence; second, writing skills; the third is the language communication skills; four are professional ethics. If the internal auditor has the above abilities and conditions is an important prerequisite for internal auditors can perform their mission. With the development of the market economy and the establishment of modern enterprise system, internal audit by the financial audit alone extends to the internal control system,Research on enterprise internal auditing in corporate governance _word online reading and downloading documents _ documents http://www.wendangwang.com/doc/12a244feb011caccf45334bf/11

結果 (英文) 2:

The independence of the audit is always today's enterprise management requirements and keep pace. It can be said, to maintain the independence of the internal audit function, and its fundamental purpose is to better achieve the ultimate goal of business. 3.2.2 The role of internal audit function defect IIA in its "Internal Audit Practice Guidelines," the outset stressed: the internal auditor must be independent of the activities they audit, internal auditors can propose independence fair and impartial forensic evaluation, which for the correct implementation of the audit work is essential, and it is through organizational status and objectivity obtained. Our audit also stressed: laws, administrative regulations to establish internal audit units must establish an independent internal audit. Thus, whether in international or domestic regulations on internal audit, the independence requirements primacy. Internal audit independence discuss a long time, at different times, have different views. Generally believed that the independence of the internal audit work necessary conditions. Independence of the internal audit refers to internal auditors independent of the activities they review than that internal auditors can not assume responsibility for the operation. To do this, the internal auditor must exposure to the design, implementation, beyond all the records management function, can not participate in the organization's business activities. From the independence of internal audit, corporate culture, internal audit reporting relationships, internal and external audit of the relationship, to carry out the different requirements of internal audit assurance and consulting activities, enterprise risk management and internal control and other aspects, the internal audit Independence has always been and today's enterprise management requirements keep pace. It can be said, to maintain the independence of the internal audit function, and its fundamental purpose is to better achieve the ultimate goal of business. 3.3 Internal audit work by the research scope of internal audit in corporate governance issues _word document online reading and downloading documents _ Network http://www.wendangwang.com/doc/12a244feb011caccf45334bf/11 to certain constraints functions of internal audit by the financial goal of turning economic management goal is to target the modern trend of comprehensive internal audit, which has been clearly defined in the "audit on internal audit work Provisions". But the scope of work most of the company's internal audit organization and personnel is still limited to the traditional economic oversight audit, management can not be involved in the company's economic activity, the management of the internal audit function has not been fully exploited; while objects above economic oversight audits are often present The company's subordinate units (or two units), the internal audit department is authorized to audit the Company's financial, unable to finance the activities of the company's revenue and expenditure for effective oversight, this is an internal audit mechanism led by the financial sector caused by the result. This will inevitably lead to a range of one-sidedness of internal audit work, the audit management activities result in relatively dilute. In addition, some internal audit functions and scope of work to the manager's will, that the internal audit is to check the internal economic problems of the enterprise, affect worker solidarity, decentralized energy management, audit artificially weaken the audit function, reduce or supervise the transfer of audit scope, internal audit, management functions can not be independent and objective role. 3.4 Internal auditors demand quality can not meet the audit work 3.4.1 overall low quality of internal audit staff from the requirements of internal audit, the internal auditors should have at least four aspects of capability and conditions: First, professional and related services capacity; the second is writing skills; Third, verbal communication skills; Fourth, professional ethics. Whether internal auditors having the ability and conditions are internal audit staff's ability to perform its mission an important prerequisite. With the establishment of market economy and modern enterprise system, internal audit extends from purely financial audit of internal control systems, internal audit study of corporate governance in _word document online reading and downloading documents _ Network http: //www.wendangwang .com / doc / 12a244feb011caccf45334bf / 11

結果 (英文) 3:

The independence of audit is always synchronized with the requirements of enterprise management. It can be said that the independence of the internal audit function, its fundamental purpose is to better achieve the ultimate goal of enterprise management.

3.2.2 enterprise internal audit function defect

International Institute of internal auditors in it for the professional practice of internal auditing standards began to emphasize: internal auditors must be independent in their audit activities, independence can be the internal auditors of fair and impartial verification and evaluation, the correct audit implementation is essential, and this is to obtain through the organization and objectivity.China's audit department also stressed: the law, administrative regulations and the establishment of internal audit institutions, the establishment of independent internal audit institutions. Thus, whether in international or domestic requirements of internal audit, the independence of the requirements in the first place. Discuss

the independence of internal audit is long-standing, in different periods, there are different views. It is generally believed that independence is a necessary condition for the work of internal audit. The independence of the internal audit means that the internal auditor is independent of the activities they review, that is, the internal auditor can not bear the responsibility of the business. To do this, the internal auditors must be exposed to the design,Perform all management functions to the record, can not participate in the organization's business activities. From the independence of internal audit, corporate culture, internal audit and external audit, internal audit and external audit, internal audit and consulting activities of the different requirements, enterprise risk management and internal control, and other aspects of internal audit, the independence of internal audit and the requirements of enterprise management. It can be said that the independence of the internal audit function, its fundamental purpose is to better achieve the ultimate goal of enterprise management.

3.3 the corporate governance in the enterprise internal audit of word document online reading and download the document network http://www.wendangwang.com/doc/12a244feb011caccf45334bf/11 restricted



the internal audit function by financial goals to economic management goal is to target integrated trend of modern internal audit scope of internal auditing in enterprise, which in the provisions of the State Auditing Administration on internal audit work has made clear provisions. But at present, most of the company's internal audit institutions and personnel work scope is still limited to the traditional economic supervision and audit, can not involve the company's economic management activities,The management function of the internal audit has not been fully played, and the object of the economic supervision and audit is often the subordinate units of the company (or two units), the internal audit department has no right to the company's financial audit, the company's financial revenue and expenditure activities to be effective supervision, which is the result of the internal audit institutions led by the financial department of the company. This will inevitably lead to the formation of the scope of internal audit, resulting in the relative dilution of management activities. In addition, some of the internal audit function and scope of work to the management of the will for the transfer, the internal audit is to check the internal economic problems,The influence of staff solidarity, decentralized management staff, the audit of the audit function, reduce or transfer the scope of audit work, so that the internal audit of the supervision, management functions can not be independent and objective to play a role.

3.4 enterprise internal audit personnel quality can not adapt to the audit demand

3.4.1 internal audit staff overall quality is low,

from the requirements of internal audit work see, internal auditors should at least have the ability and conditions: one is professional and relevant professional skills; second is the text expression ability; the third is communicative ability of language expression; the fourth is the professional ethics.Whether the internal audit staff has the above capability and condition is the important prerequisite for the internal audit personnel to be qualified for the mission. With the establishment of the development of market economy and modern enterprise system, internal audit from a purely financial audit to the internal control system extend,
company corporate governance internal audit of word document online reading and downloading web documents http://www.wendangwang.com/doc/ 12a244feb011caccf45334bf/11