风险导向绩效审计:企业内部审计的突破与创新

发布时间：2018-03-05 00:07

本文选题：绩效审计　切入点：企业内部审计　出处：《商业会计》2010年24期 　论文类型：期刊论文

【摘要】：目前,我国企业内部审计主要侧重于财务审计和经济责任审计,也在不同程度地开展绩效审计。随着经济发展和企业管理的需要,绩效审计理应更广泛地实施于企业内部审计之中,尤其是基于风险导向的绩效审计更应该成为企业内部审计的发展方向。然而,我国传统的企业内部绩效审计却存在着内部审计目标和职能认识不清、审计内容和实施范围狭窄、审计手段和方法落后、审计机构和人员独立性较差等问题,严重制约着内部审计作用的发挥。如何发展企业内部绩效审计,切实保障内部绩效审计的贯彻落实是值得思考的问题。
[Abstract]:At present, the internal audit of enterprises in our country mainly focuses on financial audit and economic responsibility audit, and also carries out performance audit to varying degrees. With the development of economy and the need of enterprise management, Performance audit should be more widely implemented in enterprise internal audit, especially the risk-based performance audit should become the development direction of enterprise internal audit. However, the traditional internal performance audit in our country has some problems, such as unclear understanding of the objectives and functions of internal audit, narrow audit content and implementation scope, backward auditing methods and methods, poor independence of audit institutions and personnel, and so on. How to develop the internal performance audit and ensure the implementation of the internal performance audit is a problem worth thinking about.
【作者单位】：华北电力大学经济与管理学院;
【分类号】：F239.45

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