«上一篇/Previous Article|本期目录/Table of Contents|下一篇/Next Article»

《青岛远洋船员职业学院学报》[ISSN:2095-3747/CN:37-1489/U]

卷:

期数:

2016年04期

页码:

79-82

栏目:

其他

出版日期:

2050-12-14

文章信息/Info

Title:

On the Strategy Transformation and Value Promotion of Internal Auditing under Economic New Normal

作者:

朱智莉

青岛远洋船员职业学院

Author(s):

ZHU Zhi-li

Qingdao Ocean Shipping Mariners College,

关键词:

经济新常态下 内部审计 战略转型 价值提升

Keywords:

economic new normal; internal auditing; strategy transformation; value promotion

分类号:

F239

文献标志码:

A

摘要:

国际内部审计师协会（IIA）在《国际内部审计专业实务框架》中指出：“内部审计是一种独立、客观的保证和咨询活动，旨在增加价值和改善组织经营，它通过应用系统的、规范的办法，评价并改善风险管理、控制和治理过程的效果，帮助组织实现其目标。” 当前，我国社会经济进入了形态高级、速度调整、动力转化、结构优化的发展新常态，面对政治、社会、经济环境的变化，内部审计如何应对新挑战新变化，在更高程度上为增加组织的价值和改善组织运营发挥作用，更好地发挥审计价值，这是值得我们研究的问题。

Abstract:

The International Association of Internal Auditors (IIA) states in the International Professional Practice Framework for Internal Auditing, "Internal auditing is an independent and ?objective assurance and advisory activity aimed at increasing value and improving organizational performance through the application of systematic and standardized approach to evaluate and improve the effectiveness of the risk management, control and governance processes and help organizations achieve their objectives.” At present, China's social economy has entered a new normal state with advanced form and renewed power to adjust its speed and optimize its structure. In the face of changes in political, social and economic environment, how internal audit deal with new challenges to play a bigger and better role in increasing values of organizations and in improving the operation of organizations to a higher degree is worthy of our study.

常用功能

更新日期/Last Update: 2017-06-14