内部审计质量的涵义及特点
摘要：随着内部审计重要性的提高，美国证券交易所和国际内部审协会也不断对内部审计的规定进行了相关的修订和完善。公司的董事会越来越重视内部审计的作用，因此内部审计自身也必须突破传统领域的限制，不断拓展其职能和作用，包括监督、控制的基本职能和评价、反馈的服务职能，从而使内部审计不但可以提高财务信息的质量，而且能够提公司业绩，为组织带来价值增值。同时内部审计又要受到自身素质和外部环境的影响。
关键词：内部审计；公司治理；作用
Abstract：With the improvement of importance of internal audit, the United States Securities Exchange and international internal audit association are constantly on internal audit in accordance with the provisions of the relevant revision and perfection. The company will pay more and more attention to the role of internal audit, internal audit itself it must break the traditional areas of restricted, continue to expand its functions and roles, including the supervision, control and evaluation, the basic function of consulting service function. Thus the internal audit can not only improve the quality of financial information and credit, a suppression is ‘ service fraud case, and can improve the performance of the company, for the organization to bring value rise in value. At the same time the internal audit subject to their own quality and the influence of external environment。
Key words: internal auditing; corporate governance; role
