摘要
内部审计是一项独立客观的咨询活动,其作用的发挥是通过客观公正的检查和评价来实现的。保持 独立性是实现客观公正的前提条件,是内部审计的本质要求。然而,如何确保内部审计的独立性却一直不被人们 所重视。本文从内部审计的特殊环境出发,提出了加强内部审计独立性的措施建议。
Internal audit is a independent and impersonal consulting activity, which is functional through impersonal and just examination and evaluation. Keeping independence is a precondition to realize impersonality and justice and essential requirement of internal audit, however it isnot always recognized. Based on the special environment of internal audit, this article puts forward measures and suggestions on how to strengthen independence of internal audit.
出处
《铜业工程》
CAS
2005年第4期84-85,71,共3页
Copper Engineering
关键词
内部审计
独立性
受托经济责任
内部审计职业化
Internal audit
Independence
Entrusted economic responsibility
Internal audit occupational tendency
