With regard to the realities of internal audit of Thinking-英文文献.doc

1With regard to the realities of internal audit of ThinkingAbstract: Internal audit is an independent enterprise’s own evaluation system, and businesses to review and evaluate all activities, from constraints on the enterprise management, protection, appraisal, promotion, the role of a constructive and staff. The lack of independence of internal audit, internal audit personnel quality is not high, the role of internal audit the lack of due attention to limit the internal audit work. Internal audit work should be adapted to the direction of reform, strengthening the audit responsibilities, eliminating the limitations of internal audit according to law, auditing, supervision and services in order to benefit. This paper discusses the correct understanding and to play the role of internal audit and corporate management, internal audit exists, proposed solutions to this problem. Keywords:: internal audit measures 2The enterprise’s internal audit is to strengthen internal management and to improve economic efficiency of enterprises of all economic activities within the monitoring and evaluation, its purpose is to expose and reflect the assets, liabilities and profit and loss of the real situation, investigate and deal with each enterprise’s financial revenue and expenditure kinds of illegal issues, safeguarding national rights and interests of owners, promoting clean government, to prevent the loss of state assets for the Government to strengthen macro-control services. Internal audit is the audit system in China’s doctrine an important part of its important function is to monitor and economic evaluation of the economic establishment of the internal audit system is internationally accepted practice, as China’s socialist market economic system, the establishment of the internal audit is playing an increasingly important role. First, the status of internal audit 3Our internal audit, from the traditional planned economy to a socialist market economic system transformation in the process of going through wind and rain, twists and turns, there are still many problems and deficiencies, mainly in the following areas: 1. Internal Audit organization has a strong dependency. As the corporate internal audit institutions are functional departments of an enterprise is the main person in charge of this unit to work under the direct leadership of its staffing, job promotion, job status and economic treatment by the unit leadership decided, with the national audit and Compared social audit, internal audit in the organization, work, economic dependence on the unit, and organizational independence is not enough. At the same time, due to the existence of internal audit staff and business are closely related to economic interests, it is difficult to ensure that internal audit’s objective and impartial. 42. Paid insufficient attention to the internal audit work to cope with trouble. Staff in the enterprise, there are still many people do not understand the audit work that the business leaders a “mouthpiece”, top leaders have the final say, the audit is only frill, hard to shake the authority of the leadership, therefore underestimate the role of internal audit, the Internal Audit can play a role in the supervision and guidance are also skeptical of the audit work is not valued or even resistance to the audit are that the internal audit dispensable. In business decision-making, it also does not give due attention to the work of internal audit, and many enterprises are symbolic arrangement of one or two people to meet for the external, internal audit is almost useless. 3. Internal audit oversight functions difficult to achieve. This is because the internal audit work is subject to the direct leadership of the leaders of the unit, out of “scandalous, can not be outside the yang,” or in order to avoid external oversight and other reasons, therefore prone to internal audit agency, “his arm toward the Po,” the Governor supervision 5of the system exists in name only. Second, corporate internal audit agency is just one of many units within the enterprise, so it at the same level in the audit units have internally to other departments, because of the same level, but also mutual restraint, audit oversight is compromised, over time, internal audit and supervision will inevitably become a mere formality . 4. Business professional quality internal audit staff is generally low, institutions are not perfect, restricted the audit work. According to “International Institute of Internal Auditors Internal Auditing Standard Specifications,” provides that internal auditors should possess the financial, enterprise management, statistics, machine, probability, linear programming, auditing, engineering, and other areas of knowledge, in order to ensure the quality of practice. At present, China’s internal auditors audit curriculum, few people, diverted many people, the quality is low, and some have only the one aspect of knowledge or, wor。