實現防弊、興利、增值目標的有機結合:股份公司應構建以管理審計為重點，融

實現防弊、興利、增值目標的有機結合:
股份公司應構建以管理審計為重點，融合財務審計的風險導向內部審計模式。通過行使監督，評價職能，促進經營活動和內部控制效率的提高，實現傳統的內部審計查錯防弊目標與興利、增值目標的有機結合。目前我國內部審計實務還停留在防弊與興利階段，但增值是今後內部審計發展的目標。

結果 (英文) 1:

Achieving the goal of preventing misuse, Hennessy, value-added combination:Corporations should be built with an emphasis on management auditing, financial risk-oriented internal audit integration mode. Through the exercise of supervision, the evaluation function to promote business activity and improve the efficiency of internal control, the traditional internal audit check and counterfeit prevention goals and benefits, organic combination of targets. Remains our internal audit practice in preventing misuse and benefits phases, but productivity is the goal of development of internal audit in the future.

結果 (英文) 2:

To achieve a variety of measures, Hennessy, the combination of value-added objectives:
joint-stock company to manage the audit should be established to focus on integration of financial audit risk-based internal audit model. By exercising supervision, the evaluation function, and promote business activities and internal control efficiency, to achieve the traditional internal audit objectives and Hennessy troubleshooting a variety of measures, a combination of organic value target. Our internal auditing practices currently still in a variety of measures and Hennessy stage, but added that in the future development of internal audit objectives.

結果 (英文) 3:

In order to realize the organic combination of the anti fraud, the benefit of the benefit and the increment of value, the company should build up the risk oriented internal audit model based on the management audit as the key point. Through the exercise of supervision, evaluation function, promote business activities and internal control efficiency, realize the traditional internal audit to check the wrong anti fraud target and the organic combination of profit and value added. At present, the internal audit practice in China is still in the anti fraud and the stage, but the value is the goal of the development of internal audit in the future.