【摘要】 内部审计是指组织内部的一种独立客观的监督和评价活动,它通过审查和评价经营活动及内部控制的适当性、合法性和有效性来促进组织目标的实现。其职能是由内部审计自身的条件和所处的外部环境所决定的。就我国目前的环境和我国内部审计的特点来看,监督检查职能、鉴证评价职能、控制职能、风险预警职能和咨询服务职能应该是内部审计的主要职能。更多还原

【Abstract】 Internal audit is executed by the audit departments and units,it is an impersonal guarantee work and consultation activity.Its function is determined by itself conditions and the external surroundings.Considering the actual surroundings and the characteristics of internal audit in our country,the supervising and examining function,certificating and appraising function,controlling function,risk early-warned function and counseling function should be as the mostly functions of internal audit.The paper discusses the problem starting with the definition of internal audit.更多还原