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The internal audit is established based on the intrinsic needs of the organization , as the self-restraint mechanism has become an important part of the modern enterprise system , enterprises and improve their internal control , financial discipline , improve management, and an important means of improving economic efficiency . Our internal audit since its inception, improve the business management play an important role , due to a late start , but the actual work is still faced with many problems , has seriously affected the play of the internal audit function . While at the same time, with the development of their own as well as the requirements of the community growing need for enterprises to reshape supervision more effective , more comprehensive functions of the internal audit function , under conditions of rapid economic development in the history of our internal audit must grasp the opportunity solve various problems in the development . This paper is divided into four parts , and its main contents include: First , from the changes in the definition of internal auditing , analyzing new era under the conditions of internal audit functions should have . Secondly , by comparing the development of internal audit at home and abroad , analyzes the reasons that affect the development of our internal audit . The third part , on the basis of the analysis , the proposed policies and measures to improve our internal audit , internal audit on the one hand should be in accordance with the requirements of the internal operation and Development , and actively expand the scope of the audit function , combine to strengthen corporate governance , and gradually into \The fourth part of this paper , the development trend of our internal audit and proposed management audit will be the focus of internal audit work .
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