| 浅论内部审计的独立性 |
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| 引用本文： | 童麒因. 浅论内部审计的独立性[J]. 贵州师范大学学报(社会科学版), 2009, 0(2) |
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| 作者姓名： | 童麒因 |
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| 作者单位： | 贵州师范大学,审计处,贵州,贵阳,550001 |
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| 摘 要： | 内部审计的独立性是其发挥作用的根本保证.独立性能够使内部审计师做出公正的裁断,有利于内部审计的正常实施.加强内部审计的独立性,必须加强内部审计的法制建设,保证审计人员的独立性,建立独立、健全的内审机构,提高内部审计人员素质等.
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| 关 键 词： | 内部审计 独立性 制约因素 措施 |
Discussion on the Independence of Internal Audit |
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| TONG Qi-yin. Discussion on the Independence of Internal Audit[J]. Journal of Guizhou Normal University(Social Science Edition), 2009, 0(2) |
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| Authors: | TONG Qi-yin |
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| Affiliation: | Department of Audit;Guizhou Normal University;Guiyang 550001;China |
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| Abstract: | The independence of internal audit can ensure that audit plays its role.The independent function can make the inner auditor more fair-minded,and promote the normal implementation of the internal audit program.To strengthen the independence of the inner audit,we must consummate the legal system construction of the internal audit,ensure the auditor's independence,establish independent and integrated inside audit organization and raise the auditors' professional ability,etc. |
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| Keywords: | internal audit independence supervision factor measures |
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