小议内部审计的处罚权

就内部审计被赋予处罚权是否能有效保证审计工作目标的实现等问题进行了探讨,得出了在实践工作中内部审计行使处罚权弊大于利的结论,认为处罚建议权更适合于内部审计.

Discussion on the Punishment Right of the Internal Auditing

This paper probes into the problem whether or not giving the punishment right to the internal auditing can guarantee effectively the realization of the targets of the auditing work, and draws a conclusion that the disadvantages are bigger than the advantages of exercising the punishment right in the internal auditing, holding that the punishment suggesting right is more suitable to the internal auditing.