論文：我國內(nèi)部審計的現(xiàn)狀及發(fā)展趨勢

目錄/提綱：……
一、…………………………………………………………………………………1
二、…………………………………………………………………………………3
一、內(nèi)部審計及其發(fā)展
二、我國內(nèi)部審計的現(xiàn)狀
……
我國內(nèi)部審計的現(xiàn)狀及發(fā)展趨勢
內(nèi) 容 提 要

內(nèi)部審計從出現(xiàn)到現(xiàn)在，已經(jīng)經(jīng)歷了一個世紀(jì)的發(fā)展，內(nèi)部審計工作在加強(qiáng)企業(yè)自我約束機(jī)制、維護(hù)財經(jīng)法紀(jì)、促進(jìn)增收節(jié)支、提高經(jīng)濟(jì)效益及保障企業(yè)合法權(quán)益等方而都發(fā)揮著日益重要的作用。內(nèi)部審計是一項獨(dú)立、客觀的保證和咨詢活動，其目的在于實(shí)現(xiàn)增加價值和改進(jìn)組織的運(yùn)作，它通過系統(tǒng)化和規(guī)范化的方法，評價和改進(jìn)風(fēng)險管理、控制以及治理經(jīng)營過程的效果，幫助組織實(shí)現(xiàn)其目標(biāo)�，F(xiàn)代企業(yè)制度下內(nèi)部審計除了具有經(jīng)濟(jì)監(jiān)督、經(jīng)濟(jì)評價和經(jīng)濟(jì)鑒證三大基本職能外，還有管理控制和內(nèi)部服務(wù)職能。隨著我國經(jīng)濟(jì)與世界經(jīng)濟(jì)一體化的增強(qiáng)，上市公司越來越多地參與到國際競爭市場中，公司的發(fā)展更多地融人國際化進(jìn)程之中。從客觀上為公司發(fā)展提供了良好的機(jī)遇，更對公司的抗風(fēng)險能力、核心競爭能力提出了嚴(yán)峻挑戰(zhàn)。有識之士已敏感地意識到關(guān)鍵要學(xué)習(xí)先進(jìn)的技術(shù)、先進(jìn)的管理，其中就包括了公司內(nèi)部審計方面的管理思想和經(jīng)驗(yàn)、規(guī)則。美國著名內(nèi)部審計專家勞倫斯.索耶（Lawrence Sawyen）在《現(xiàn)代內(nèi)部審計實(shí)務(wù)》一書中對內(nèi)部審計下的定義是：“內(nèi)部審計是對組織中各類業(yè)務(wù)和控制進(jìn)行獨(dú)立評價，以確定其是否遵循公認(rèn)
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f the operation of the Organization, through systematic and standardized approach to evaluate and improve risk management, control and governance processes operating results, helping to organize achieve its goals. Under the modern enterprise system of internal audit in addition to economic supervision, economic evaluation and e*amination of the three basic functions of the economy, there are management control and internal service functions. As Chinas economy and enhance the integration of the world economy, more and more listed companies to take part in international competition in the market, the companys development into one more international process. From an objective for the development of the company provides a good opportunity, but also the companys ability to resist risks, the core competitiveness with a daunting challenge. Insight has been sensitive to the key is to learn advanced technology, advanced management, including the companys internal audit in the management of ideas and e*periences, rules. The well-known American e*pert Lawrence internal audit. Suo*ie (Lawrence Sawyen) in the "modern internal auditing practices", a book on the internal audit under the definition: "the internal audit of the organization and control of all types of business conduct an independent evaluation to determine its compliance with the universally recognized principles and procedures, compliance with the required standards, effective and economic use of resources, whether it is the achievement of organizational objectives. " January 2001, the International Association of internal auditors Council adopted a new definition of the internal audit, internal audit is an independent, objective as ……（未完，全文共8093字，當(dāng)前僅顯示2210字，請閱讀下面提示信息。收藏《論文：我國內(nèi)部審計的現(xiàn)狀及發(fā)展趨勢》）