论内部审计的独立性

题目：论内部审计的独立性

目录

摘要 (3)

ABSTRACT (4)

一、引言 (5)

二、内部审计独立性的涵义 (5)

(一)传统内部审计独立性的含义 (5)

(二)现代内部审计独立性的含义 (6)

三、我国内部审计独立性的必要性 (6)

(一)审计行业的要求及《审计法》的规定 (6)

(二)内部审计目标实现的要求 (7)

(三)内部审计作用的发挥和内部审计职能实现的要求 (7)

(四)内部审计管理体制现状的要求 (7)

(五)内部审计工作质量的保证 (7)

四、制约内部审计独立性的因素 (8)

(一)内部审计法律、法规不健全 (8)

（二）内部审计机构设置不独立 (8)

（三）内部审计人员缺少完整的独立性 (9)

五、强化内部审计独立性的措施建议 (11)

（一）加强内部审计法律、法规建设 (11)

(二)合理设置机构,提高机构地位 (11)

(三)完善人员管理体制 (11)

(四)提高审计人员素质和职业道德 (12)

(五)加大对内部审计的指导和监督力度 (12)

结束语 (13)

致谢 (14)

参考文献 (15)

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。内部审计是企业强化自我约束机制的重要手段，是转换企业经营机制、规范内部管理、提高经济效益、建立现代企业制度的客观要求。独立性是内部审计的灵魂，是审计工作质量的保证。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。

本文通过讨论内部审计独立性的含义，说明了内部审计独立性的重要性，表明要使内部审计真正发挥检验、监督、鉴证、咨询职能，首先取决于内部审计的独立性。同时，通过列举内部审计独立性的表现，阐述了影响内部审计独立性的因素，提出了一些可以改进内部审计独立性的措施。

本文在介绍相关概念和理论时采用归纳的方法，即在获取大量的文献资料，认真了解前人的相关研究成果后，归纳总结了自己相应的概念和理论。同时采用分析的方法，重点分析了制约内部审计独立性的几个因素，试图加以解决。

本文对内部审计独立性进行了一些分析，提出我国应重点关注如何增强内部审计的独立性,使其真正发挥监督服务职能而不致于形同虚设,维护国家财政经济秩序,促进廉政建设,提高单位经济效益,为社会主义经济建设服务。

关键词:内部审计；独立性；制约因素；措施

ABSTRACT

Internal auditing is an independent and objective consulting activities, the role of is through objective examination and appraisal to fulfill. Internal auditing is the enterprise strengthen self-discipline mechanism is the important means of conversion enterprise operation mechanism, strengthen internal management, improve economic efficiency, the establishment of a modern enterprise system of objective requirements. Independence is the internal audit of soul, is to guarantee the quality of audit work. Keep independence is to realize the objective of prerequisites, is the essence of internal audit requirements.

This paper discusses the meaning of internal audit independence, and explains the importance of internal audit independence that will make the internal audit really play inspection and supervision, verification, counseling function, first depends on internal audit independence. Meanwhile, through the list of internal audit independence of performance, elaborated the influence factors of internal audit independence, and puts forward some can improve the internal audit independence measures.

Based on the introduction of the related concepts and theories based on conclusion method, namely to acquire literature, understood earnestly predecessor's related research achievements, summarizes the own corresponding concepts and theories. At the same time by means of analysis method, analyzes the restriction of internal audit independence of several factors, trying to solve them.

In this paper, the internal audit independence conduct some analysis, proposed that we should focus on how to strengthen the internal auditor independence, make its display truly supervision service function without non-existing, safeguarding national financial and economic order, and to promote honest construction, improve economic efficiency, in order to unit of socialist economic construction service.

Keywords: internal auditing, Independence; Restricting factors; measures