論文：我國(guó)內(nèi)部審計(jì)的現(xiàn)狀及發(fā)展趨勢(shì)

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

內(nèi)部審計(jì)從出現(xiàn)到現(xiàn)在，已經(jīng)經(jīng)歷了一個(gè)世紀(jì)的發(fā)展，內(nèi)部審計(jì)工作在加強(qiáng)企業(yè)自我約束機(jī)制、維護(hù)財(cái)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(jì)是一項(xiàng)獨(dú)立、客觀的保證和咨詢活動(dòng)，其目的在于實(shí)現(xiàn)增加價(jià)值和改進(jìn)組織的運(yùn)作，它通過(guò)系統(tǒng)化和規(guī)范化的方法，評(píng)價(jià)和改進(jìn)風(fēng)險(xiǎn)管理、控制以及治理經(jīng)營(yíng)過(guò)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(jì)除了具有經(jīng)濟(jì)監(jiān)督、經(jīng)濟(jì)評(píng)價(jià)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(guó)經(jīng)濟(jì)與世界經(jīng)濟(jì)一體化的增強(qiáng)，上市公司越來(lái)越多地參與到國(guó)際競(jìng)爭(zhēng)市場(chǎng)中，公司的發(fā)展更多地融人國(guó)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(duì)公司的抗風(fēng)險(xiǎn)能力、核心競(jìng)爭(zhēng)能力提出了嚴(yán)峻挑戰(zhàn)。有識(shí)之士已敏感地意識(shí)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(jì)方面的管理思想和經(jīng)驗(yàn)、規(guī)則。美國(guó)著名內(nèi)部審計(jì)專家勞倫斯.索耶（Lawrence Sawyen）在《現(xiàn)代內(nèi)部審計(jì)實(shí)務(wù)》一書(shū)中對(duì)內(nèi)部審計(jì)下的定義是：“內(nèi)部審計(jì)是對(duì)組織中各類業(yè)務(wù)和控制進(jìn)行獨(dú)立評(píng)價(jià)，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(qǐng)閱讀下面提示信息。收藏《論文：我國(guó)內(nèi)部審計(jì)的現(xiàn)狀及發(fā)展趨勢(shì)》）